Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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The Effect of Role Conflict on Auditor’s Performance

Case of the Audit Board of Indonesia, East Nusa Tenggara

Authors
Indah Y. Tungga, Debryana Y. Salean, Tarsisius Timuneno, Rolland E. Fanggidae
Corresponding Author
Debryana Y. Salean
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.071How to use a DOI?
Keywords
Auditor, Human Resources, Performance, Role stress, Role Conflict
Abstract

Auditors plays an important role in the audit process, yet often closely related to stressful conditions. This is because they are put under lots of pressures at work, while at the same time, they have to balance two incompatible demands which mostly competing 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 auditor’s performance in the Audit Board of Indonesia in East Nusa Tenggara Province. The Audit Board of Indonesia is a reputable institution that freely and independently conducts management checks on state financial responsibility. 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 conflicts significantly affect auditor’s performance. The result of this study makes a contribution to the Audit Board of Indonesia in their employment selection. Implications of the findings are discussed and directions for future research are offered.

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 International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.071How 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  - Indah Y. Tungga
AU  - Debryana Y. Salean
AU  - Tarsisius Timuneno
AU  - Rolland E. Fanggidae
PY  - 2020
DA  - 2020/12/14
TI  - The Effect of Role Conflict on Auditor’s Performance
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 509
EP  - 513
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.071
DO  - 10.2991/aebmr.k.201212.071
ID  - Tungga2020
ER  -