Pengaruh konflik peran dan ambiguitas peran terhadap komitment independensi auditorinternal.
P enelitianinimengujipengaruhkonflikperandanambiguitasperanterhadapkomitmenindependensi auditor internal. Sampelpenelitian yang ditelitiadalah 22 responden yang merupakan auditor internal yang bekerja di PT. Bank UOB Indonesia (kantorpusat) di Jakarta. Metodepenentuansampel yang digunakanadalahpurposive sampling, sedangkanmetodepengolahan data yang digunakanpenelitiadalahanalisisasumsiklasikyaituujinormalitas, ujivaliditas, ujireliabilitas, danujimultikolinieritassertaanalisishipotesayaituujikoefisiendeterminasi ( 2), ujisignifikansisimultan(uji F), danujisignifikansi parameter individual (uji t).Hasilpenelitianiniantara lain adalah : (1) konflikperanberpengaruhnegatifterhadapkomitmenindependensi auditor internal (2) ambiguitasperanberpengaruhnegatifterhadapkomtitmenindependensi auditor internal.Kata kunci: Auditor Internal, KonflikPeran, AmbiguitasPeran,
T his research aims to analyze the impact of role conflict and role ambiguity on the commitment of the independence of internal auditors. The research sample studied were 22 respondents who are internal auditors working in PT. Bank UOB Indonesia (the central office) in Jakarta.The method of determining the sample used is purposive sampling, while data processing methods used by researchers is the analysis of the classical assumption of normality test, validity, reliability, and multicollinearity test and analysis hypothesis that test the coefficient of determination ( 2), significance test simultaneously (F test), and the individual parameter significance test (t test).The results of this research are: (1) role of conflicts negatively affect the independence of the internal auditor commitment (2) role ambiguity negatively affect the independence of the internal auditor commitment.