PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL

Abstract

This study aims to determine the influence of role conflict (role conflict) against the commitment of internal auditors' independence, and lwtow the ffict of role ambiguity (role ambiguity) of the Internal Auditor independence commitment. Data was collected through primary method iy using a cluestionnaire. Then performed the data analysis that includes classical as,sumption test, F tesl, l. test, and ona.lltsis o.f cofficient of determination (R2) To analyze using,Sp,S.S sofiware version 16. Based on research result ^shows that role conflict has a signfficant nega.tive ffict on commitment to the independence of internal auditors, and role ambiguity (role ambiguity) has a significant negalive e-ffect on commitment to the independence of internal auditors. While based onsimultaneous test (Ftest), role conflict (role conflict) androle ambiguity (rote ambiguity) have an influence on the commitment of internal auditor independence.