Pengaruh Tekanan Peran (Role Stress) terhadap Kinerja Pemeriksa Keuangan Pemerintah dengan Tipe Kepribadian sebagai Variabel Moderasi

  • Maharani Rona Makom Politeknik Negeri Semarang

Abstract

Abstrak: Pemeriksaan oleh BPK tidak hanya menghasilkan opini atas laporan keuangan tetapi juga memberikan catatan atas hasil temuan. Dalam melaksanakan tugasnya, profesi auditor sangat rentan mengalami tekanan peran dalam pekerjaannya. Penelitian ini mencoba untuk menguji elemen tekanan peran terhadap kinerja para pemeriksa keuangan pemerintah menggunakan moderator teoritis seperti tipe kepribadian. Kuesioner disebarkan sebanyak 170 kuesioner. Total kuesioner yang bisa digunakan untuk menguji hipotesis sebanyak 119 kuesioner. Hasil penelitian menunjukan bahwa konflik peran dan ketidakjelasan peran memiliki pengaruh negatif terhadap kinerja pemeriksa keuangan pemerintah. Sementara tipe kepribadian tidak memoderasi pengaruh konflik peran terhadap kinerja. Temuan ini memberikan bukti validitas eksternal yang penting pada fenomena yang berkaitan dengan konflik peran dan ketidakjelasan peran yang terjadi di sektor publik, terutama pada pemeriksa keuangan di Indonesia.
 
Kata kunci: Pemeriksa, Kinerja, Ketidakjelasan Peran, Konflik Peran, Tipe Kepribadian
 
 
Abstract: An examination by the BPK is not only produced an opinion on the financial statements but also provides notes on the findings. This study attemps to examine the role stress elements to the performance on BPK using theoretical moderator personality type. Questionnaires were distributed many as 170 questionnaires. Total questionnaires that can be used to test the hypothesis of a total of 119 questionnaires. These results indicate that the role conflict and role ambiguity have a negative effect on performance of the examiner. Furthermore, this type of personality does not moderate influence on the performance of role conflict These findings provide important evidence on the external validity of the phenomena related to role conflict and role ambiguity that occurs in the public sector, especially the financial examiner in Indonesia.
 
Keywords: Examiner, Performance, Role Ambiguity, Role Conflict, Type Personality

References

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Peraturan Badan Pemeriksaan Keuangan Republik Indonesia No.1 tahun 2007
Published
2021-01-09
How to Cite
MAKOM, Maharani Rona. Pengaruh Tekanan Peran (Role Stress) terhadap Kinerja Pemeriksa Keuangan Pemerintah dengan Tipe Kepribadian sebagai Variabel Moderasi. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 5, n. 2, p. 245-256, jan. 2021. ISSN 2528-0163. Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1441>. Date accessed: 14 apr. 2021. doi: https://doi.org/10.51211/joia.v5i2.1441.