Academy of Accounting and Financial Studies Journal Volume 22, Issue 5, 2018

THE INFLUENCE OF ROLE CONFLICT, COMPLEXITY

OF ASSIGNMENT, ROLE OBSCURITY AND LOCUS OF
CONTROL ON INTERNAL AUDITOR PERFORMANCE
Anantawikrama Tungga Atmadja, Universitas Pendidikan Ganesha Bali
Komang Adi Kurniawan Saputra, Universitas Warmadewa Bali
ABSTRACT

This research was conducted in a hospitality company in the Province of Bali by

targeting internal auditors as respondents. The purpose of this study was to determine the effect
of role conflict, task complexity, role obscurity and locus of control on the internal performance
of the auditors of star-rated hotel. The technique of determining samples by simple random
sampling and using data collection methods through questionnaires given to 100 respondents.
Data analysis used to obtain accurate results is ordinary least square with the results of the
analysis showing that role conflict and role obscurity do not have a significant influence on the
performance of the internal auditor of the hotel. Whereas the complexity of the task and locus of
control was stated to have a significant effect on the internal performance of auditors of star-
rated hotels in Bali.

Keywords: Role Conflict, Role Obscurity, Complexity of Assignment, Locus of Control.

INTRODUCTION

Internal auditing is very important in its existence in the company to help leaders or
management in managing the company more effectively and efficiently to achieve the goals set
before (Yadnyana, 2006). The internal auditing department is able to help management in
overseeing activities that cannot be supervised by the top management, helping management in
technical field, and helping the decision making process (Sawyer et al., 2005).
Deviant behavior and violations of the code of ethics are still possible by internal
auditors, because in the company, it is an important division as a management partner and owner
of the company. What has always been the subject is role conflict. Role conflict is part of a
person’s dualism of thinking about a job, this is what often causes employees are out of focus.
According to Ikhsan and Ishak (2005) role conflict arises because the existence of two different
orders that are received simultaneously and the implementation of only one of the commands
will result in the neglect of the other command. A professional in carrying out his duties,
especially when facing a particular problem often receives two commands at once, as well as
internal auditors. In addition to role conflict, internal auditors are also often faced with complex
and highly varied tasks. Previous research conducted by Sari and Suryanawa (2016) states that
role conflict has an influence on auditor performance, this means that all types of auditor
profession both internal and external have a professional code of ethics that must be obeyed by
members of the profession, so the possibility of role conflict can be happen.
Task complexity is an unstructured, confusing and difficult task (Sanusi and Iskandar,
2007). Some audit tasks are considered to be tasks of high complexity and difficulty, while
others prescribe them as easy tasks. The complexity of the task faced by the internal auditor is

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