The Influence of Role Stress and Time Limited Internal Auditor on Internal Control Unit Performance: Studi Kasus pada PT Kereta Api Indonesia (Persero)

Abstract

This research investigates the significant effect of internal auditor’s role stress upon the performance of internal audit. There are two factors used to measure the value of internal auditor’s role stress: role conflict and role ambiguity. While indicators to measure Time Limited internal auditors, the auditorsused the timeattitudeandattitudeauditorsaudittheauditquality loss. Meanwhile, internal auditor performance variable measured by pursuant to internal professional practice norm of auditor consisted of five indicators that is independency, professional ability, work scope, execution of activity of inspection and internal audit management. The research method used in causal method with survey approach. The data were collected through questionnaires sent to 30 internal auditors from internal control unit PT Kereta API Indonesia (Persero) at Jl. Perintis Kemerdekaan No.1 Bandung. The results of this research indicatethat the role of stress and time limited auditors in the Internal Audit Unit of PT Kereta API Indonesia (Persero) is in either category. And the performance of the Internal Audit Unit Audit of PT Kereta API Indonesia (Persero) in the categoryenough. Partially and simultaneously, Role Stress and Time Limited Auditor have an influence on the performance of Internal Auditor at PT Kereta API Indonesia (Persero). The magnitude of the effect of Role Stress and Time Limited Auditors on the performance of the internal auditor sis 58, 8%. While the remaining 41.2% is contributed by other variables besides Role Stressand Limitation of Time.