Jurusan Akuntansi -...

Penanggung JawabSondang Riana Gultom

Ketua editorSuratno

dewan editor

editor teKniKAritama Matino S.

bendaharaTri Gustantio

PenerbitUniversitas Pancasila Fakultas Ekonomi

Jurusan Akuntansi

akuntabilitas, terbit sejak 2001, merupakan Jurnal Akuntansi dan Perpajakan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan perpajakan terkini (konseptual) yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Investasi, Akuntansi Internasional, Auditing dan

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akuntabilitasjurnal ilmiah akuntansi

Fongawati BudhijonoRoni PrabawaHassanaein RaisTimmotiusThio AnastasiaPoppy SofiaErna HernawatiMarwata

Tri WidyastutiEndang Etty Merawati

Grahita ChandrarinHanif Ismail

Dwi SetiawanLeo Hartono

Carmel MeidenEndri

DaFtar isi

Akuntabi l i tas Vol 10 No.2 | Maret 2011

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aPresiasi bagi Para mitra bestari

Sepanjang tahun 2011 dengan dua nomor yang telah terbit, Dewan Penyunting dan Pengelola Jurnal Ilmiah Akuntabilitas telah menerima puluhan naskah ilmiah dari para penulis, baik Akademis maupun Praktisi. Dalam proses seleksi, pengelola / penerbit telah dibantu oleh para Mitra Bestari yang diundang untuk menelaah setiap artikel (secara anonim) dan memberikan rekomendasi layak atau tidak naskah tersebut untuk dimuat, serta memberikan usulan perbaikan bagi setiap penulis untuk meningkatkan mutu karya tulisannya. Untuk itu, penerbit/pengelola

mengucapkan terimakasih dan penghargaan kepada para Mitra Bestari yang telah aktif berperan sebagai penelaah

Volume 10, No. 2 Maret 2011. Berikut ini adalah daftar nama pakar yang berpartisipasi :

bachtiar arif, Program Magister Akuntansi, Universitas Pancasila, Jakarta

bambang sutopo, Program Pascasarjana, Universitas Sebelas Maret, Solo

bambang Purwoko, Program Doktor, Universitas Pancasila

bramantyo djohanputro, Sekolah Tinggi Manajemen PPM, Jakarta

gudono, Universitas Gadjah Mada, Jogyakarta

imam gozali, Program Doktor Ilmu Ekonomi Universitas Diponegoro, Semarang

John hutagaol, Program Doktor Ilmu Akuntansi, Fakultas Ekonomi Universitas Indonesia, Jakarta

ra. supriono, Fakultas Ekonomi, Universitas Gadjah Mada, Jogyakarta

soeratno, Fakultas Ekonomi, Universitas Indonusa Esa Unggul, Jakarta

supramono,Fakultas Ekonomi, Universitas Kristen Satya Wacana, Jakarta.

sugiarto,Program Doktor, Universitas Multi Media Nusatara

Payaman simanjuntak.Program Doktor, Universitas Pancasila

sulaiman sukmalana, Program Doktor, Universitas Padjadjaran

wibowo, Program Doktor, Universitas Mustopo Bragama

Influence of Role Conflict, Role Ambiguity and Role Overload toward Auditors Performance

Tri Widyastuti , Eti Sumiati 161 - 171

evaluasi Kesehatan Perbankanpada masa Krisis global

Fongnawati Budhijono, Andre Wibowo 172 - 191

studi empiris model Pemrediksian Popularitas situs Jenjang sosial

Henri Agustin 192 - 219

Penggunaan Prosedur analitik dalam Pelaksanaan audit Deddy Supardi 220-233

Prediksi Kondisi bermasalah bank menggunakan CameL berbasis Jaringan syaraf tiruan

Yulius Eka Agung Seputra, ST, Msi 234 - 261

Karakteristik Perusahaan dan Komitmen berpengaruh terhadap Corporate Social Responsibility

Hiras Pasaribu 262-278

Pengaruh Pengorganisasian dan Penatausahaan terhadap Kualitas manajemen barang milik negara

Steph Subanidja, Untung Bustari 279-297

Keefektifan Pengaruh Variabel transmisi moneter terhadap sektor riil

Cicih 298-311

Evaluating the Performance of Indonesian Equity Mutual Funds

Jauhary Arifin 312-329

Pengaruh Corporate Governance terhadap Environmental Performance di indonesia

Djoko Suhardjanto, Theodora Cety Yusnita 330-347

indeks Penulis 348

indeks subyek 349

Volume 10 no. 2 maret 2011

161

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Influence of Role Conflict, Role Ambiguity and Role Overload toward Auditors Performance

1tri widyastuti , 2eti sumiati

Received 26 January 2011, Agreed on 15 February 2011

This article entitled “Influence of Role Conflict, Role Ambiguity and Role Overload toward Auditors Performance” is based on the research conducted by Tri Widyastuti, Eti Sumiati

The objective of the research is to get the empirical data and to determine the influence or uninfluenced of roles conflict, role ambiguity and role overload toward auditor’s performance. The research was applied in 57 respondents. The result of the study concluded Mutation: First, Role Conflict, Role Ambiguity and Role Overload do significantly affect the auditor’s perfor-mance at the General Inspectorate Ministry of National Education. Second, partially Role Conflict does not affect the auditor’s performance In terms of another auditor’s performance is not determined by the condition or conflict That May occur. In Addition, partially ‘there is a negative determination of role ambiguity toward the auditor’s performance. It shown That lack of role ambiguity of an auditor will from the audit show a better performance. The last, Role overload partially negatively affect the auditor’s performance. May Auditors perform his assignment without having a lot of pressure to finish the works in a limited time, the demands of a high standard of work, in result they want cans perform assignments in accordance with its capacity and capability

Keywords: conflict, ambiguity, overload, auditor `s performance

abstrak: Artikel ini berjudul “Pengaruh Peran, Ketidakjelasan Peran Konflik dan Peran Overload terhadap Kinerja Auditor” berdasarkan penelitian yang dilakukan oleh Tri Widyastuti, Eti Sumiati

Tujuan dari penelitian ini adalah untuk mendapatkan data empiris dan untuk menentukan pengaruh peran, konflik peran ambiguitas dan kelebihan terhadap kinerja auditor. Penelitian ini diterapkan di 57 responden. Hasil penelitian menyimpulkan mutasi: Pertama, Peran Konflik, Peran Ambiguitas, dan Peran overload yang dilakukan secara signifikan dalam memengaruhi kinerja auditor di Inspektorat Jenderal Departemen Pendidikan Nasional. Kedua, sebagian Konflik Peran tidak memengaruhi kinerja auditor dalam hal kinerja lain auditor tidak ditentukan oleh kondisi atau konflik yang mungkin terjadi. Salah satunya, ada suatu ketetapan negatif dari ambiguitas peran terhadap kinerja auditor. Ini menunjukkan bahwa kurangnya ambiguitas peran auditor dari audit dalam menunjukkan kinerja yang lebih baik. Peran terakhir adalah overload sebagian dari hal negatif yang memengaruhi kinerja auditor. Auditor mungkin melakukan tugas tanpa mengalami banyak tekanan untuk menyelesaikan pekerjaan dalam waktu terbatas, tuntutan standar kerja yang tinggi, hasilnya adalah mereka ingin tampil dengan tugas yang rendah dan juga sesuai dengan kapasitas dan kemampuan

Kata Kunci: konflik, ambiguitas, overload, Kinerja auditor

A b s t r a c t

1Faculty of Economics, University of Pancasila Jl. Srengseng Sawah, Jagakarsa, South Jakarta 12 640

Tlp. / Fax. 021-7270133 HP : 0811943128

email: [email protected] 2Departemen Pendidikan Nasional

Jln. Jendral Sudirman, Senayan, Jakarta Pusat HP : 081373760026

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162 Akuntabi l i tas Vol 10 No.2 | Maret 2011

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introduCtion

Professional auditors specifically vulnerable to the role stress for several reasons: first, the nature of its boundary-spanning, secondly, the potential for the opposite expectations of clients and the Inspectorate General, and third, the complexity of modern auditing as well as the effects caused by poor role performance (Rebele & Michaels, 1990). In addition, professional auditors susceptible to pressure because the nature of the organization’s role as a professional bureaucratic organizations (Sorensen & Scrensen 1974).

Accounting profession has also been characterized as a profession with high levels of stress (Bamber et al 1989, Collins et al 1989, Gaertner & Ruhe 1981, Senatra 1988). One of the sources of stress faced by most individuals in the workplace comes from the role stress (Fisher, 2001).

Role stress is a condition of social structure in which a role is a nebulous, difficult, contrary or impossible to meet (Hardy & Conway, 1978). Role stress is comprised of role conflict, role ambiguity, role incongruity, role overload, role incompetence, and beyond role over Qualifications, (Hardy & Conway, 1978).

Previous research on the stress roles in the public accounting profession uses two elements of the role stressful, where elements of the pressure of roles that are based on perceptions of auditors and experience relevant to the

organizational of characteristics of public accountants is a role conflict and the vagueness of the role conflict (Bamber, Snowball, and Tubbs 1989; Gregson, Wendell & Aono 1994). Sorensen & Sorensen (1974) states “the Public Accounting Profession has been characterized as one Which has the potential for conflict and ambiguity” in other words a profession characterized as one of the profession with the potential to conflict and role ambiguity.

Furthermore, Fogarty (2000); Almer & Kaplan (2002) in his research on the environmental auditor adds an element of the role of role overload. Therefore, this study uses three elements of role stress, as proposed by Fogarty (2000) and Almer & Kaplan (2002), which consists of role conflict, role ambiguity, and role overload.

The objectives of this research are: (1) to analyze and test the hypothesis of how big the role conflict, role ambiguity and role overload to job performance simultaneously, (2) to analyze and test the hypothesis of how big the role conflict, role ambiguity and role overload to job performance partially.

methods

The performance evaluation is basically a human behavior in carrying out the role played in achieving organizational goals. Mulyadi (2001) suggested as a performance assessment periodically to determine the operational effectiveness of an

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organization, and employees based on the objectives, standards and criteria established earlier. The basic aim of performance assessment is to motivate employees in achieving organizational objectives and in complying with a predetermined attitude, to achieve the desired results.

To judge for yourself, someone will do a reflection and review. If an employee have to improve yourself or the job, he first had to feel their needs will be an improvement, reflection and review is a process that enables it to feel those needs.

When someone reviewing their own performance achievements, he will also get the chance to become more aware of own strengths and weaknesses, so that helped identify the factors help nor hinder his performance. These factors help or hinder achievement.

Factors that hinder the achievement provides a description of the complexity inherent in the work environment.

Benefit assessment work by the management according to Mulyadi (2001):

(1) Managing the organization’s operations effectively and efficiently with a maximum of motivating employees, (2) Assisting the relevant decision-making by employees, such as promotions, transfers, and dismissal; (3) Identify research and employee development needs and to provide

criteria for selection and evaluation of employee training programs, (4) Provide feedback to employees about how they evaluate their superiors; (5) Providing a basic distribution of awards.

According Rebele & Michaels (1990) auditor performance can be measured by several criteria, namely:

Achievement-oriented, including skill development, development of practical solutions, the development of techniques in preparing the report, oral or written expression as well, and working hours;

Controlling costs, such as carrying out assignments in accordance with the budget;

Believe in yourself, have confidence in his ability;

The responsibility includes the ability to meet the job is charged with the responsibility;

Maintain relationships with clients, including understanding client business, identifying the client’s problem.

According to Robbins (1996) who should conduct the performance evaluation are:

Direct supervisor: about 95% of performance evaluation carried out by immediate superiors, but a number of organizations recognize the source of defects from the use of this evaluation. For example many bosses do not feel qualified to assess the unique contributions of each of his subordinates;

Co-workers: is one of the most reliable source of assessment



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data as close to the action and produce a number of independent assessment.

Self-evaluation: defensive tends to reduce the employee about the assessment process;

Direct reports: fear problems will be discussed by the bosses who were given the evaluation does not support;

A comprehensive approach to evaluation of 360-degree performance feedback from management environment daily contact may have an employee, who ranged like the mail room personnel to the customer bosses, and coworkers.

According to Collins & Killough (1989), there are several sources stress of work on the auditors who work in public accounting firms such as work environment, long working time, limited time to complete the deadlines, and conflicts with the expectations management accountant’s office.

Some internal events at public accounting firms in Indonesia, such as the placement of employees who are not in accordance with the expertise, lack of promotion opportunities, the work is endless, the unavailability of a clear organizational structure, and clear job descriptions, as well as the absence of an audit manual, and not working papers page Top of raw formats, in addition there are also institutional and cultural barriers can make the accountant’s office auditors feel their job stress.

Public accounting profession has been characterized as a

profession with high levels of stress (Bamber et al. 19 889, Collins et al. 1989, Gaertner & Ruhe 1981, Senatra 1988).

The sources of stress at work among the professionals need to be understood and managed properly, because the future can cause psychological problems that the handling would be quite complicated and complex (Priyohadi Dwi Nugroho, 2003). One of the sources of stress faced by many individuals in the workplace comes from the role stress (Fisher, 2001).

Previous research on the role stress on the public accounting profession uses two elements of role stress, in which role stress from elements which are based on experiences and perceptions of auditors’ organizational characteristics that are relevant to public accounting is a role conflict , and role ambiguity (Bamber. Snouball, and Tubbs 1989, Gregson, Wendell, & Aono 1994).

Furthermore Forgarty (2000); Almer & Kaplan (2002) in his research on environmental public accountant adds an element of the role overload. Therefore, this study uses three elements of role stress, as proposed by Fogarty (2000) and Almer & Kaplan (2002), which consists of role conflict, role ambiguity, and role overload.

Stress that occurred in the auditor role can affect job outcomes. Role conflict, and role ambiguity have been found

method

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Role Conflict

Role Ambiguity

Role Overload

Job

Performance

associated with the difference of work, such as low employment decisions, poor job performance, high-pressure jobs, and increased tendency to leave the company (Jakson & Schuler, 1985). Two important elements of the job outcomes is the external auditor job satisfaction and job

performance (Fisher, 2001). Thus, the factors used in this study is the role conflict, role ambiguity, and role overload that influence the jobperformance auditors.

Based on the framework described above, the model framework can be outlined as follows:

In this research uses descriptive analytical method. Moh. Nazir (2004:105) says that research is analytical descriptive research to find the facts with the appropriate interpretation and to describe the phenomenon accurately, in order to test hypotheses and interpretation says more about the relationships or to answer questions related with the subject being investigated.

According to Travers (1978) method aims to describe the nature of something that was in progress at the time the research was done and examined the causes of a particular symptom.

Meanwhile, according to Gay (1976), this method which aims to answer questions concerning anything on during the research process (Umar, 2002:47).

Types of relationships between the variables studied are causal relationship, which the research was trying to uncover the causal relationship between independent variables and the dependent variable.

According Sugiyono (2005:12), the causal relationship is a causal relationship, if X then Y. This research is expected to explain the relationship between role conflict, role ambiguity and role overload independent variable with the Inspectorate General Auditor Ministry of National Education performance as the dependent variable.

Data and information collected from respondents through questionnaire distribution. After the data is obtained, the results will presented in descriptive, which will then be analyzed to test the hypotheses that have been proposed in this study.



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mean std. deviation nY 45.4912 5.26146 57X1 14.0351 5.29476 57X2 10.6316 4.73449 57X3 7.7368 2.48227 57

Source: data processed

regression Coefficient in a simultaneous test. F test (Fisher) is an examination to determine the influence of the independent variable on the dependent variables simultaneously. Therefore, the statistical hypotheses are:

By determining the level of significance (a = 5%), then the value of F test can be determined using the formula:

Description: F = value of significance of all variables R2 = Coefficient of determination K = Number of independent variables N = Total sample (observation)

Ftable value obtained by using a significance level, and degrees of freedom (df) certain. By comparing the value of F test with Ftable if Fcount> Ftable, then H0 rejected than H1 accepted.

regression Coefficient in a Partial test (t). T test is a test to determine the effect of each independent variable on the dependent variable. Therefore, the statistical hypotheses are:

H0: one of the β1, β2 or β3 = 0 H1: one of β1, β2 or β3 ≠ 0 By using the significant level (a

= 5%), then the value of t can be described by using the formula:

Description: a 1 = coefficient of regression to-one variable s e = Standard error

By comparing the t value can be determined following testing criteria:

If t¬ <compared with ttable, H0

accepted then H1 refused If t¬> compared with ttable,

then H0 rejected H1 accepted

resuLts and disCussions

In the descriptive statistical analysis that aims to provide a general description of the data came from the mean, and standard deviation of the data was as follows:

table 1description of research data

Table 1 on the researchers stated that 57 samples of role conflict (X1), role ambiguity (X2), the role overload (X3) and auditor performance (Y) at the Inspectorate General Ministry of National Education have taken by the researchers calculated average or mean conflict role (X1) of 14.0351, role ambiguity (X2) equal to 10.6316, the role overload ( X3) for 7.7368 and auditor performance (Y) 45.4912. Standard deviation, respectively, are role conflict

0â:H

0â:H

11

10

≠=

( )( ) ( )knR1

1kRF

2

2

−−−

=

1 a e s1 a⋅

=hitungt

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model r r square adjusted r square

std. error of the estimate

1 .0,534a 0,285 0,255 2,333

table 2: simultaneous test model summaryb

a. Predictors : (Constant), rotot, ratot, rctot b. Dependent Variable: jptot

table 3 simultaneous test anoVab

model sum of squares df mean

square F F sig.

1RegressionResidualTotal

153.902386.444540.347

37174

51.3015.443

9.425 .000a

a. Predictors: (Constant), rotot, ratot, rctot b. Dependent Variable: jptot

table 4: Partial test

modelunstandardized

Coefficientsstandardized Coefficients

B Std. Error Beta t Sig.

1

(Constant)rcttratro

62.541.216-.316-.546

1.131.133.112.188

.258-.415-.385

55.3011.625-2.812-2.911

.000

.109

.006

.005

a. Dependent Variable: jptot

∈+−−+= 321 0.546X0.316X0.216X62.541Y

(X1) of 5.29476, role ambiguity (X2) equal to 4.73449, the role overload (X3) equal to 2.48227, and auditor performance (Y) equal

to 5.26146. This indicates that role conflict (X1), role ambiguity (X2), the role overload (X3) and auditor performance (Y) varies.

Figures for R of 0.534 showed any influence auditor performance (Y) with free variables. Figures 0.285 R square. This means that

28.5% of auditor performance (Y) is influenced by 3 (three) free variable, while the rest (71.5%) explained by other causes.

From Ftest anova or Fvalue obtained was 0.000 9.425 with significant level regression model can then be used to predict the performance of

auditors (Y) or can be said to role conflict (X1), role ambiguity (X2), the role overload (X3) jointly affect auditor performance (Y).

Results of this study do not support previous research, such as that conducted by Fogarty et al (2000), Fisher (2001), Viator (2001), which indicates that the auditors who experience role conflict, role ambiguity, and role overload tend to have low performance. Thus it can be

stated that the performance of the auditor General of the Ministry of National Education Inspectorate is influenced by several factors including: role conflict, role ambiguity, and role overload.

influence of role conflict partially to the auditor performance.



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These research results do not support the previous research results, such as proposed by Fisher (2001), Viator (2001) stated that role conflict negatively affect the performance of auditors, in other words the role conflict experienced by the auditor so the auditor will be more high performance.

Reasons that can researchers suggested from the results of this study is the auditor in carrying out his assignments can show a good performance if the auditor does not need to experience differences in expectations conflict, both in terms of value which is believed, policies, standards evaluation, conflicting demands and expectations, as well as the limited resources necessary to carry out the assignment.

Based on the results of that research, it can be concluded that role conflict had no effect on the performance of auditors partially Inspectorate General of Ministry of National Education.

role ambiguity Partial influence the Performance auditor. Results of this study support previous research results, such as proposed by Robele & Michaels (1990); Gregson, Wendell & Aono (1994), Fisher (2001) which stated that role ambiguity adversely affect the performance of auditors, in other words the lower the uncertainty experienced auditors’ role will be higher and hence their performance. Reasons that can researchers suggested from the results of this research is to know well about tasks, plans and objectives of the work, and what is expected of him, and also know all too well

the authority and responsibilities as the auditor, the auditor can carry out his assignments very well and can provide better performance.

Based on the results of research conducted, it can be concluded that the obscurity of the role of the partial negatively affect the performance of the auditor General of the Ministry of National Education Inspectorate.

role overload Partial influence the Performance auditor. Results of this study support previous research results, such as proposed by Forgaty et al (2000) The role of stating that the excess negative effect on performance, in other words the lower the surplus that experienced auditors’ role will be higher and hence their performance.

Reasons that can researchers suggested from the results of this research is that if auditors can perform their assigned duties without having the pressure to accomplish more work with limited time, and with the demands of a high standard of work, the auditor can carry out their assigned duties in accordance with its capacity.

ConCLusions

Role conflict, role ambiguity, and role overload simultaneously significantly of influence the performance of auditors who work at the Inspectorate General Ministry of National Education. Results of this study support previous research, such as that conducted by Fogarty et al (2000), Fisher (2001), Victor (2001), which indicates that the auditors

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who experience role conflict, role ambiguity and redundant roles tend to have low performance.

Role conflict did not affect the performance of auditors in the State Inspection Organization Ministry of National Education. Results of this study do not support previous research results, as proposed by Fisher (2001) and Viator (2001) which stated that role conflict negatively affect the performance of auditors. Role Ambiguity has negatively affected the performance of auditors, the results of this study supports

previous research conducted by Rebele & Michaels (1990); Gregson, Wendell & Aono (1994), Fisher (2001) which stated that role ambiguity adversely affect the performance of auditors.

Role Overload significant influence the performance of auditors, the results of this study supports research Fogarty et al (2000) stating that the role of excess negative effect on performance, in other words the lower the surplus that experienced auditors’ role will be higher and hence their performance.



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Almer, E.D. & S.E. Kaplan.2002. The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting, Behavioral Research in Accounting, Vol14: 1-34

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Collins, K.M., & M.A. Albernethy. 1999. Budgeting and the Management of Role Conflict in Hospital. Behavioral Research in Accounting. Vol.11 :93-110

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Robbins, Stephen P. 1998. Organization Behavior, Concept Controversies and Aplications. Seventh Edition. New Jersey: Prentice Hall International.

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