Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Abdullah, Tahirah binti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Relationship between the Role of Stress on the Quality of Government Internal Audit with Knowledge Search as a Mediating Variable Agustiawan, Agustiawan; Rahayu, Norra Isnasia; Perdana, Riky; Yusoff, Mohd Nor Hakimin bin; Abdullah, Tahirah binti
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10035

Abstract

This study investigates how role ambiguity and role conflict influence audit quality among government internal auditors, with knowledge seeking as a mediating variable. Public sector audit quality is crucial, yet internal auditors often experience role pressures that can weaken performance. Survey data from internal auditors in government institutions were analyzed using PLS-SEM with WarpPLS. Findings show that both role ambiguity and role conflict negatively affect audit quality. Knowledge seeking partially mediates the impact of role conflict, indicating that actively searching for information, guidance, and expertise can lessen the negative consequences of conflicting demands. In contrast, knowledge seeking does not mediate the relationship between role ambiguity and audit quality, suggesting unclear expectations and responsibilities remain a major obstacle even when auditors attempt to learn. This study contributes to public sector auditing theory and offers practical insights for competency development and capacity-building programs to improve government internal auditor performance and audit quality.
Co-Authors Agustiawan, Agustiawan Perdana, Riky Rahayu, Norra Isnasia Yusoff, Mohd Nor Hakimin bin