Relationship Role Stress to the Quality of Internal Government Audit with Role Clarity as a Mediating Variable
摘要
This study explores the impact of role conflict and role ambiguity on the quality of internal government audits, with role clarity serving as a mediating variable among internal auditors in Riau Province. Using a quantitative approach, this study involved 510 internal government auditors in the population and a sample of 176 auditors. Data were collected through structured questionnaires and analyzed using WarpPLS. The findings indicate that role conflict does not significantly affect audit quality (β = 0.09, P = 0.71), suggesting auditors can manage role conflict through adaptive skills and organizational support. Conversely, role ambiguity significantly negatively impacts audit quality (β = -0.27, P < 0.01), indicating that ambiguity can hinder auditors’ effectiveness. Role clarity was found to have a significant positive effect on audit quality (β = 0.37, P < 0.01), emphasizing the importance of a clear understanding of auditors’ tasks and responsibilities. The mediation analysis revealed that role clarity plays a minimal mediating role between role conflict and audit quality (VAF = 0.0109) but partially mediates role ambiguity and audit quality (VAF = 0.4786). These findings suggest that enhancing role clarity can mitigate the negative impact of role ambiguity on audit quality, though it does not fully eliminate it. The study recommends comprehensive organizational strategies to improve role clarity and enhance internal government audit quality.