The Influence of Role Conflict, Role Ambiguity and Role Overload on Auditor Performance (Empirical Study at the BPK Representative Office of the Republic of Indonesia in Maluku Province)

Yuyun Yuniarti Layn, Rita J.D. Atarwaman

Abstract


This research is motivated by a decrease in auditor performance caused by problems that occur in the auditors' work environment. This study aims to determine the effect of role conflict, role ambiguity, and role overload on auditor performance. The research method used is descriptive quantitative. The population in this study were the auditors of BPK RI Representatives of Maluku Province, which also became the sample. Data collection techniques through distributing questionnaires to 50 respondents auditors of BPK RI Representatives of Maluku. Data analysis techniques using multiple regression. The test results show that role conflict has a negative and significant effect on the performance of the auditors, which shows that the more role conflicts the auditor gets, the lower his performance. Role ambiguity variable has no effect because role ambiguity can make someone uncomfortable at work, which in turn will affect the auditor's performance. Meanwhile, the role overload variable has no effect, indicating that excessive work pressure with limited time will make the auditor's performance not optimal in his work.


Keywords


Role Conflict, Role Ambiguity, Role Overload, and Auditor Performance.

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References


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DOI: https://doi.org/10.31098/ic-smart.v1i1.26

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Copyright (c) 2020 Yuyun Yuniarti Layn, Rita J.D. Atarwaman

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