Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)

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Conflict Management Style and Role Stress on Government Auditor: A Perspective from Conservation of Resources Theory

Authors
Agil Novriansa, Ahmad Subeki, Aryanto Aryanto
Corresponding Author
Agil Novriansa
Available Online 23 May 2020.
DOI
10.2991/aebmr.k.200520.053How to use a DOI?
Keywords
conflict management style, role stress, conservation of resources theory, government auditor
Abstract

This study aims to examine empirically relationship between conflict management style and role stress on government auditors using the perspective of conservation of resource (COR) theory. This study uses hand-delivery, mail and online survey method with the criterion of government auditors who have carried out audit assignments for at least 1 year. The total respondents in this study is 94 government auditors. Conflict management style in this study consist of collaborative, dominating and avoidant, while role stress consists of role conflict, role ambiguity and role overload. The result of Structural Equation Modelling-Partial Least Square shows that government auditor’s perception of collaborative conflict management is negatively related to role conflict and role overload, but positively related to role ambiguity. Government auditor’s perception of dominating conflict management style is positively related to role conflict, but not related with role ambiguity and role overload. Government auditor’s perception of avoidant conflict management style is positively related to role conflict and role overload, but not related with role ambiguity.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
23 May 2020
ISBN
10.2991/aebmr.k.200520.053
ISSN
2352-5428
DOI
10.2991/aebmr.k.200520.053How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Agil Novriansa
AU  - Ahmad Subeki
AU  - Aryanto Aryanto
PY  - 2020
DA  - 2020/05/23
TI  - Conflict Management Style and Role Stress on Government Auditor: A Perspective from Conservation of Resources Theory
BT  - Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
PB  - Atlantis Press
SP  - 315
EP  - 321
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200520.053
DO  - 10.2991/aebmr.k.200520.053
ID  - Novriansa2020
ER  -