Jaya, Sandy Mahendra (2017) Pengaruh Konflik Peran Dan Komitmen Organisasi Terhadap Penerimaan Perilaku Disfungsional Auditor Dengan Kinerja Auditor Sebagai Variabel Mediasi (Studi Empiris Pada Inspektorat Di Wilayah Eks Karesidenan Malang). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh konflik peran dan komitmen organisasi terhadap penerimaan perilaku disfungsional auditor yang dimediasi oleh kinerja auditor. Metode pengumpulan data dalam penelitian ini menggunakan survey dan didapatkan 83 responden yang menduduki jabatan fungsional auditor dan aparat pengawas internal lainnya pada inspektorat daerah di wilayah eks karesidenan Malang dan didapatkan responden sejumlah 83 orang. Data dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan beberapa temuan. Pertama, semakin tinggi konflik peran juga akan meningkatkan penerimaan perilaku disfungsional auditor. Kedua, semakin tinggi komitmen organisasi dan semakin tinggi kinerja auditor dapat menurunkan penerimaan perilaku disfungsional auditor. Ketiga, semakin tinggi konflik peran justru dapat menurunkan kinerja auditor dan secara tidak langsung meningkatkan penerimaan perilaku disfungsional. Keempat, semakin tinggi komitmen organisasi juga akan meningkatkan kinerja auditor dan pada akhirnya auditor cenderung menolak tindakan disfungsional dalam proses audit.
English Abstract
The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the performance of auditors. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result shows several findings. First, the acceptance of auditor dysfunctional behavior will increase as high as the increase of role conflict. Second, the increase of organizational commitment and performance of auditor will decrease the acceptance of auditor dysfunctional behavior. Third, the increase of role conflict will decrease the performance of auditor and indirectly increase the acceptance of auditor dysfunctional behavior. Fourth, performance of auditor will increase as high as the increase of organizational commitment and finally the auditor will reject the dysfunctional action during audit process.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/JAY/p/2017/041709420 |
| Uncontrolled Keywords: | ROLE CONFLICT, AUDITORS - ATTITUDES, AUDITORS, ORGANIZATIONAL COMMITMENT |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 09 Nov 2017 03:26 |
| Last Modified: | 29 Nov 2021 07:10 |
| URI: | http://repository.ub.ac.id/id/eprint/5167 |
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