The Effect of Role Conflict and Role Ambiguity on Auditor Independence with Spiritual Intelligence as A Moderation Variable

Abstract

This study aims to prove role conflict and role ambiguity on the independence of auditors with spiritual intelligence as moderating variables. This study uses a quantitative approach with primary data in the form of questionnaires. The questionnaire distributed to 95 respondents. The population in this study is the APIP auditor who works in the Inspectorate Office located in four districts of Madura region. The results of this study are role conflict influences on independence and the role ambiguity also affects the independence of auditors, while spiritual intelligence moderate the impact of role conflict and role ambiguity to the auditor's independence.

- Auditor’s Integrity: The Balance of Roles

“…In contrast to role conflict which is related to an individual's position, role ambiguity is more related to job performance. When a worker does not know what they should do or how they should do it, they experience role ambiguity (Apriyanto et al, 2018). Lack of clarity regarding the scope of the audit, the level of assurance required, or the specific tasks that need to be performed can lead to role ambiguity among auditors, which in turn can lead to confusion, frustration, and lack of motivation, all of which can negatively impact auditor performance and independence (Ahmad & Taylor, 2009).…”