?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+ROLE+AMBIGUITY+DAN+ROLE+CONFLICT+TERHADAP+KOMITMEN+INDEPENDENSI+AUDITOR+INTERNAL%0D%0A(Studi+Empiris+pada+Inspekorat+Kota+Bandar+Lampung%2C%0D%0AKabupaten+Pesawaran%2C+dan+Kabupaten+Pringsewu)&rft.creator=ADELIA+GHASANI+%2C+1211031002&rft.subject=HB+Economic+Theory&rft.description=ABSTRAK%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+role+ambiguity+dan+role+conflict+terhadap+komitmen+independensi+auditor+internal+pemerintah+daerah.+Variabel+yang+digunakan+dalam+penelitian+ini+adalah+role+ambiguity+dan+role+conflict+sebagai+variabel+independen%2C+kemudian+komitmen+independensi+aparat+Inspektorat+sebagai+variabel+dependen.%0D%0APopulasi+penelitian+ini+adalah+aparat+Inspektorat+Kota+Bandar+Lampung%2C+Inspektorat+Kabupaten+Pesawaran%2C+dan+Inspektorat+Kabupaten+Pringsewu+yang+melakukan+pemeriksaan+regular+sebagai+auditor+internal+pemerintahan+berjumlah+40+orang.+Data+diambil+dari+kuesioner+yang+telah+dibagikan+kepada+responden.+Data+dianalisis+menggunakan+Partial+Least+Square+dengan+Smart+PLS+2.0.%0D%0ABerdasarkan+hasil+analisis+yang+dilakukan+maka+diperoleh+hasil+role+ambiguity+berpengaruh+negatif+signifikan+terhadap+komitmen+independensi+aparat+Inspektorat+dan+role+conflict+berpengaruh+negatif+signifikan+terhadap+komitmen+independensi+aparat+Inspektorat.%0D%0AKata+Kunci+%3A+Audit+Internal%2C+Role+Conflict%2C+Role+Ambiguity%2C+dan+Komitmen+Independensi%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+research+aims+to+examine+the+influence+of+role+ambiguity+and+role+conflict+to+the+government+internal+auditors+commitment+to+independence.+Variabel+that+used+in+this+study+are+role+ambiguity+and+role+conflict+as+independent+variables%2C+and+than+commitment+to+independence+of+Inspectorate+officers+as+dependent+variable.%0D%0AThe+population+of+this+research+is+the+Bandar+Lampung+city+Regional+Inspectorate+officers%2C+who+participate+in+regular+inspection+as+the+internal+auditor+of+the+government%2C+with+the+number+people+of+40.+The+data+taken+from+questionnaires+distributed+to+all+respondents.+The+data+were+analyzed+using+Partial+Least+Square+with+Smart+PLS+2.0.%0D%0AThe+results+of+this+research+show+that+(1)+role+conflict+is+significantly+negatively+related+to+commitment+to+independence+of+Inspectorate+officers+and+(2)+role+ambiguity+is+significantly+negatively+related+to+commitment+to+independence+of+Inspectorate+officers.%0D%0AKeywords%3A+internal+auditing%2C+role+conflict%2C+role+ambiguity%2C+commitment+to+independence.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-11-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24744%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24744%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24744%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ADELIA+GHASANI+%2C+1211031002++(2016)+ANALISIS+PENGARUH+ROLE+AMBIGUITY+DAN+ROLE+CONFLICT+TERHADAP+KOMITMEN+INDEPENDENSI+AUDITOR+INTERNAL+(Studi+Empiris+pada+Inspekorat+Kota+Bandar+Lampung%2C+Kabupaten+Pesawaran%2C+dan+Kabupaten+Pringsewu).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24744%2F