Natasha, Nurul and Aljufri, Aljufri and Siregar, Inova Fitri (2023) The Influence of Role Conflict, Role Ambiguity, And Role Overload On Reduced Audit Quality with Burnout As A Moderator (Case Study of Kap Pekanbaru City Branch). In: International Accounting Students Conference "Multiparadigm Perspective on Accounting, Finance and Tax", 22-23 Juli 2023, FEB Universitas Merdeka Malang.

Text 33 - (PROSIDING) THE INFLUENCE OF ROLE CONFLICT, ROLE AMBIGUITY, AND ROLE OVERLOAD ON REDUCED AUDIT QUALITY WITH BURNOUT AS A MODERATOR (CASE STUDY OF KAP PEKANBARU CITY BRANCH) (1).pdf Download (775kB)

Abstract

The purpose of this study is to analyze the effect of role conflict, role ambiguity, and role overload on reduced audit quality with burnout as moderator at the Pekanbaru City Branch Public Accountant. The method used in this study is qualitative which is converted into quantitative in the form of questionnaires. In this study, the sample used was 39 respondents whose respondents were auditors. The questionnaire data used Likert scale. This sample uses Morgan and Krecjie tables, while the analysis uses bootstrapping assisted by the SmartPLS ver. 3.2.9. The results of this study show that role conflict has a positive and significant effect on reduced audit quality, while role ambiguity and role overload have a positive, but not significant effect on reduced audit quality. Burnout is able to strengthen and have a significant effect on role conflict on reduced audit quality, while burnout is not able to strengthen and does not have a significant effect on role ambiguity and role overload on reduced audit quality.

Actions (login required)

View Item