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PENGARUH AMBIGUITAS PERAN DAN KONFLIK PERAN TERHADAP INDEPENDENSI AUDIT INTERNAL

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ABSTRACT ROLE AMBIGUITY AND ROLE CONFLICT ON INDEPENDENCEOF INTERNAL AUDIT (PT. Freeport Indonesia in Mimika Regency, Papua) Written by: Christina Panjaitan NIM: 1632185 The independence of Internal Audit is a very important aspect for a company, where an auditor must have a very big responsibility to keep a company strong, maintain the trust of many people in him, maintain self-esteem, and continue to run according to a code of ethics. This study aims to determine the effect of role ambiguity and role conflict on the independence of internal audit at PT. Freeport Indonesia in Mimika Regency, Papua partially and simultaneously. The data for this research is the result of distributing questionnaires to the people concerned in the internal audit section using the purposive random sampling method. The results showed that the role ambiguity at PT. Freeport Indonesia in Mimika Regency, Papua have good interpretations, the role conflict at PT. Freeport Indonesia in Mimika Regency, Papua have good interpretations, as well as the independence of the internal audit at PT. Freeport Indonesia in Mimika Regency, Papua have good interpretations. The results of the partial analysis show that there is a significant influence between role ambiguity on the independence of internal audit with a significant value of 0.012 <0.05. And there is no significant influence between role conflict on the independence of internal audit with a significant value of 0.057 <0.05. Meanwhile, the results of the analysis of this study simultaneously show that role ambiguity and role conflict have a significant effect on the independence of internal audit with a significant value of 0.019 <0.05. Keyword: role ambiguity, role conflict, independence of internal audit.