PENGARUH STRUKTUR ORGANISASI TERHADAP KOMUNIKASI DALAM TIM AUDIT
Abstract: Some audit
researchers suggest that high levels of audit team structure may encumber
communication within audit teams by impeding information-gathering activities.
Others suggest that structure benefits communication by coordinating
controlling information flows. This study evaluated these arguments by
examining the relationship between the structure of audit teams and selected
communication variables (information overload, boundary spanning, satisfaction
with supervision, and accuracy of information). Questionnaire data were
gathered from auditors from local and national public accounting firms with 49
auditors responding processed. Only accuracy of information have significant
relationship with organization structure and the others only have negative relationship.
The implication is that the level of structure adopted by teams has both positive
and negative effects on communication, with structured teams providing greater
control over information overload but impairing satisfaction with supervision
and the accuracy of information.
This research support Rudolph and Walker (1998) research that find the
negative relationship of audit team structure variable and communication within
audit team variables (information overload, boundary spanning, satisfaction
with supervision, and accuracy of information) although the results are not all
significant like their research.
Keywords: organizational
structure, audit structure, communication, audit teams
Penulis: Rifqi Muhammad
Kode Jurnal: jpakuntansidd050005
