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Does Role Conflict Affect Auditor-s Performance? (An Evidence From The Audit Board Of Indonesia In The East Nusa Tenggara)
Indah Y Tungga, Debryana Y Salean, Tarsisius Timuneno, Rolland E Fanggidae

Department of Management, Nusa Cendana University Kupang


Abstract

The Audit Board of Indonesia is a reputable institution that conducts management check on state financial responsibility freely and independently. Auditors as people who play an important role in the audit process are often closely related to stressful conditions. This is because they are put a lot of pressures at work and sometimes at the same time have to balance between two incompatible demands competing against each other. Being professional and achieving an excellent performance can be challenging when an auditor is facing a role conflict. The main purpose of this study is to identify and analyze the impact of role conflict on auditors performance in the Audit Board of Indonesia in East Nusa Tenggara Province. The population in this study are all auditors in the Audit Board of Indonesia in East Nusa Tenggara Province counted to 86 auditors, while the sample of this study are 46 auditors. This study uses a simple regression analysis to analyze and test the hypothesis. The finding of this study shows that role conflict significantly affect auditors performance. The result of this study makes a contributions to the Audit Board of Indonesia in their employment selection. Implications of the findings are discussed and directions for future research are offered.

Keywords: Role stress, Role Conflict, Performance, Human Resources, and Auditor

Topic: Knowledge management and organizational learning

Link: https://ifory.id/abstract/bA46DQ8tEanB

Conference: International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)

Plain Format | Corresponding Author (Debryana Y Salean)

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