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

DOI

10.2991/iconies-18.2019.69How to use a DOI?

Keywords

role conflict, role ambiguity, auditor independence, spiritual intelegence

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ferry Apriyanto
AU  - Prasetyono
AU  - Rita Yuliana
PY  - 2019/10
DA  - 2019/10
TI  - The Effect of Role Conflict and Role Ambiguity on Auditor Independence with Spiritual Intelligence as A Moderation Variable
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 344
EP  - 349
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.69
DO  - 10.2991/iconies-18.2019.69
ID  - Apriyanto2019/10
ER  -