AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 17, No 1 (2023): AKUNTABILITAS

GENDER DIFFERENCES IN ROLE CONFLICT AND ROLE AMBIGUITY ON COMMITMENT TO INDEPENDENCE

Aryanto Aryanto (Universitas Sriwijaya, Palembang)
Agil Novriansa ((SCOPUS ID: 57211076776), Universitas Sriwijaya, Palembang)
Muhammad Farhan (Universitas Sriwijaya, Palembang)



Article Info

Publish Date
22 Feb 2023

Abstract

This study aims to empirically examine the impact of role conflict and role ambiguity on commitment to independence by using a gender perspective approach. This study used a survey method. The sample in this study was the local government internal auditor, namely the District/City Government Inspectorate auditor. The results of purposive sampling obtained the number of respondents as many as 124 local government internal auditors who came from 11 Regional Inspectorates in the provinces of the Special Region of Yogyakarta, South Sumatra and East Java. Based on the gender approach, results independent sample t-test indicates that male local government internal auditors report the level of role conflict higher than female local government internal auditors, however they report levels of role ambiguity and commitment to independence the same one. In addition, the results of the SEM-PLS analysis showed that role conflict not related to commitment to independence for male and female local government internal auditors. Role ambiguity negatively related to commitment to independence both for male local government internal auditors and female local government internal auditors.

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Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...