PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH
This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sam...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Jakarta
2017-12-01
|
| Series: | Jurnal Ilmiah Wahana Akuntansi |
| Subjects: | |
| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/4374/5946 |
| _version_ | 1818041931911921664 |
|---|---|
| author | Sutaryo |
| author_facet | Sutaryo |
| author_sort | Sutaryo |
| collection | DOAJ |
| description | This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty. |
| first_indexed | 2024-12-10T08:38:16Z |
| format | Article |
| id | doaj.art-9f413d8e70964677862cd7246e9cbe36 |
| institution | Directory Open Access Journal |
| issn | 2302-1810 2302-1810 |
| language | English |
| last_indexed | 2024-12-10T08:38:16Z |
| publishDate | 2017-12-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-9f413d8e70964677862cd7246e9cbe362022-12-22T01:55:54ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102302-18102017-12-0112210512110.21009/wahana.012.2.1PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAHSutaryo0Universitas Sebelas MaretThis research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/4374/5946role ambiguityconflict ambiguitycode of ethics compliancestate internal auditor independence |
| spellingShingle | Sutaryo PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH Jurnal Ilmiah Wahana Akuntansi role ambiguity conflict ambiguity code of ethics compliance state internal auditor independence |
| title | PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH |
| title_full | PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH |
| title_fullStr | PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH |
| title_full_unstemmed | PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH |
| title_short | PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH |
| title_sort | pengaruh ambiguitas peran konflik peran dan kepatuhan pada kode etik terhadap independensi aparat pengawasan intern pemerintah |
| topic | role ambiguity conflict ambiguity code of ethics compliance state internal auditor independence |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/4374/5946 |
| work_keys_str_mv | AT sutaryo pengaruhambiguitasperankonflikperandankepatuhanpadakodeetikterhadapindependensiaparatpengawasaninternpemerintah |