MALVIN ALIANRO DEPAR, . (2022) PENGARUH KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh konflik peran, ambiguitas peran, motivasi, dan kompetensi terhadap independensi auditor internal. Penelitian ini menjadikan auditor internal yang bekerja pada Inspektorat Jenderal Kementeian Pendidikan, Kebudayaan, Riset dan Teknologi sebagai populasi. Jenis data pada penelitian ini adalah data primer, dengan teknik perolehan data melalui penyebaran kuesioner. Jumlah kuesioner yang dapat diolah adalah sebanyak 76. Data kueisoner dianalisis menggunakan Structural Equation Model Partial Least Square (SEM-PLS) dengan bantuan software Smart PLS. Hasil penelitian ini menunjukkan bahwa konflik peran, ambiguitas peran, dan motivasi tidak memiliki pengaruh terhadap independensi auditor internal pemerintah. Sedangkan, kompetensi terbukti memiliki pengaruh positif terhadap independensi auditor internal pemerintah. Penelitian ini mengharapkan para auditor internal pemerintah dapat terus meningkatkan kompetensinya guna lebih memahami tugas dan perannya saat bekerja yang akan berdampak juga terhadap meningkatnya motivasi bekerja dan independensi auditor internal. ****************************** This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The number of questionnaires that can be processed is 76. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) with the help of Smart PLS software. The results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Dr. I Gusti Ketut Agung Ulupui S.E., M.Si., Ak., CA ; 2). Dr. Choirul Anwar, S.E., M.B.A., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | PKL . |
| Date Deposited: | 03 Oct 2024 23:16 |
| Last Modified: | 03 Oct 2024 23:16 |
| URI: | http://repository.unj.ac.id/id/eprint/51195 |
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