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LS, BAMBANG RIYANTO
Faculty of Economics and Business, Universitas Gadjah Mada
Economics, Econometrics & Finance

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ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS Agil Novriansa; Bambang Riyanto
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 1 (2016): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.759 KB) | DOI: 10.22146/jieb.10320

Abstract

The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.Keywords: role conflict, role ambiguity, local government, internal auditors
An Empirical Assessment of Factors Affecting Professional Commitment Among Auditors and Managers in Indonesia Bambang Riyanto L.S.
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.241

Abstract

The financial scandals that happened in the last fifteen years reflected the tendency of executives to promote their self-interest at the expense of shareholders’ interest, or more generally public’s interests. Scholars argue that this self-serving and unethical behavior indicate the domination of commercial greed over objectively professional judgment among executives and professionals; commercial greed has, slowly but surely, replaced professional judgment.This paper is designed to test empirically the impact of work setting (i.e., managers and auditors), questioning mind, suspension of judgment, age, and work experience on professional commitment among accountants and managers in Indonesia. It is hypothesized that professional commitment is affected by work setting, suspension of judgment, questioning mind, age, and tenure. Questionaires, accompanied with cover letter, are distributed to 137 repondents (61 auditors and 76 managers). Nine questionnaires are not included in the analysis because they are not completed properly by repondents (some of the questions are not answered). The final sample comprises of 128 respondents (55 auditors and 73 managers). The findings confirm the predictions that professional commitment is affected by suspension of judgement, questioning mind, and age. Empirical evidence about the impact of these four independent variables on professional commitment is important given the public concerns about the deterioriating professionalism among public accountants and executives, as a result of the mega financial scandals that had happened around the globe in the last fifteen years.
Co-Authors Agil Novriansa