Mediation of Role Clarity and Ambiguity on Auditor Performance Determinants

Abstract

This study tests the effect of competence, independence, organizational commitment and adaptation of information technology on auditor performance directly and indirectly mediated by the clarity of roles and ambiguity. The population in this study was an auditor of the City Regency Inspectorate in Jambi Province. This research sample uses saturated samples, meaning that the entire population is used as a sample. Data was obtained through a questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with Warppls 8.0 software. The results of auditor competency research cannot affect auditor performance directly, while independence, organizational commitment, and adaptation of information technology can affect auditor performance directly. Clarity and ambiguity The role of mediating the relationship between competence and auditor performance for indirect effects. Clarity of Role and Ambiguity The role of mediating the relationship between organizational commitment and the adaptation of information technology, while the clarity of the role partially mediates the relationship between the independence and performance of the auditor. However, the ambiguity of the role is unable to mediate the relationship of independence with auditor performance. The results of the R-Square analysis of the direct effect of 0.64, while the indirect effect was 0.79.

Keywords: Auditor performance, competence, independence, organizational commitment, information technology adaptation,role clarity, role ambiguity

DOI: 10.7176/RJFA/16-3-03

Publication date: March 30^th 2025