Universal Journal of Accounting and Finance Vol. 9(6), pp. 1551 - 1557
DOI: 10.13189/ujaf.2021.090632
Reprint (PDF) (667Kb)


Role Ambiguity, Role Conflict, Auditor Competence on Audit Quality: The Mediating Effects of Auditing Planning and Independence


Jamaluddin *, Masruddin , Indra Basir , Rahma Masdar , Lucyani Meldawati
Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu, Indonesia

ABSTRACT

The purpose of this study was to determine and analyze the effect of role ambiguity, role conflict and auditor competence on auditor independence and internal audit quality as well as the effect of auditor independence and audit planning on internal audit quality. It is also to empirically analyze the mediating effects of auditor independence and audit planning in the relationship between independent variables to dependent variable of internal audit quality. The population of this research is auditor inspectorate in Central Sulawesi Province. Sampling used purposive sampling technique with a total of 202 samples. The data were analyzed using the Structural Equation Model (SEM) technique. The results showed that role ambiguity and role conflict had a significant negative effect on auditor independence, but did not significantly affect the quality of internal audit. Auditor competence has a positive effect on auditor independence and internal audit quality. The findings also pointed out that auditor independence and audit planning have a significant positive effect on internal audit quality. Statistical testing of mediating variables showed that auditor independence mediates the relationship between role ambiguity and role conflict and the quality of internal audit. Likewise, mediating variables of auditor independence and audit planning have empirically proven to strengthen the effect of auditor competence on the quality of internal audit.

KEYWORDS
Audit Quality, Public Sector Audit, Internal Audit, Role Ambiguity, Role Conflict, Auditor Competence

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Jamaluddin , Masruddin , Indra Basir , Rahma Masdar , Lucyani Meldawati , "Role Ambiguity, Role Conflict, Auditor Competence on Audit Quality: The Mediating Effects of Auditing Planning and Independence," Universal Journal of Accounting and Finance, Vol. 9, No. 6, pp. 1551 - 1557, 2021. DOI: 10.13189/ujaf.2021.090632.

(b). APA Format:
Jamaluddin , Masruddin , Indra Basir , Rahma Masdar , Lucyani Meldawati (2021). Role Ambiguity, Role Conflict, Auditor Competence on Audit Quality: The Mediating Effects of Auditing Planning and Independence. Universal Journal of Accounting and Finance, 9(6), 1551 - 1557. DOI: 10.13189/ujaf.2021.090632.