Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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The Effect of Conflict, Role Ambiguity and Expertise on Internal Auditor Independence Commitments

Studies on the Auditors of the Regional Inspectorate of Central Sulawesi Province, the Palu City Inspectorate and the Sigi Regency Inspectorate

Authors
Dwi Wahyuni1, *, Muh. Natsir2, Lucyani Meldawati2, M. Ikbal Abdullah2, Muhammad Din2, Rahma Masdar2
1Student of Accounting Department, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Lecturer in Accounting Department, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: Wahyunidwi1999@gmail.com
Corresponding Author
Dwi Wahyuni
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.049How to use a DOI?
Keywords
Conflict; Role Ambiguity; Expertise; Independence Commitment
Abstract

This study aims to describe conflict, role ambiguity, expertise, and independence commitment, as well as to examine and analyze the effect of conflict, role ambiguity and expertise on independence commitment at the Inspectorate Office: Central Sulawesi Province, Palu City, and Sigi Regency. This type of research is survey research, using census method sampling technique. Data was collected by distributing questionnaires to 69 auditors working at the Inspectorate Offices of Central Sulawesi Province, Palu City, and Sigi Regency. Primary data obtained from the results of respondents’ responses through the distribution of questionnaires and observation. The analytical tool used is multiple linear regression analysis with the help of SPSS Version 21.0 program. The results showed that the conflict had a negative and insignificant effect on independence commitment. Moreover, the role ambiguity had a negative and insignificant effect on independence commitment. However, the expertise had a positive and significant effect on independence commitment.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
10.2991/aebmr.k.220104.049
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.049How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Dwi Wahyuni
AU  - Muh. Natsir
AU  - Lucyani Meldawati
AU  - M. Ikbal Abdullah
AU  - Muhammad Din
AU  - Rahma Masdar
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Conflict, Role Ambiguity and Expertise on Internal Auditor Independence Commitments
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 321
EP  - 327
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.049
DO  - 10.2991/aebmr.k.220104.049
ID  - Wahyuni2022
ER  -