Title: THE EFFECT OF PROFESSIONAL SKEPTISM, PROFESSIONAL ORGANIZATIONAL CONFLICT, AND PERFORMANCE EVALUATION ON AUDIT JUDGMENT THROUGH AUDITOR'S DYSFUNCTIONAL BEHAVIOR

Authors: Nurazmi Safitri Haris

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The role of internal auditors is still highly needed to help ensure good governance in developing countries like Indonesia. Fraudulent acts such as corruption, financial statement manipulation, and embezzlement within Indonesian government agencies remain a cause for concern, placing internal auditors in the public spotlight. Weak oversight is suspected to be a major factor in corruption cases. Internal auditors, as Government Internal Supervisory Apparatus (APIP), play a role as supervisors, assistants, and protectors of management, as well as independent advisors to the government, who should be able to prevent fraud that could harm the state. This study aims to empirically prove the relationship between professional skepticism, professional organizational conflict, and performance evaluation on Audit Judgment with dysfunctional auditor behavior as a moderating variable. This study was conducted on Government Internal Supervisory Apparatus auditors working at the Financial and Development Supervisory Agency of East Java Province and the East Java Provincial Inspectorate. Sampling was conducted using a saturated sampling method (census). A total of 150 questionnaires were distributed, of which 81 were returned. The results of the study show that Professional Skepticism, Professional Organizational Conflict and Performance Evaluation have a direct influence on audit judgment, but auditor dysfunctional behavior cannot moderate the influence of professional skepticism, professional organizational conflict and performance evaluation on audit judgment.

Keywords: professional skepticism, professional organizational conflict, performance evaluation, dysfunctional auditor behavior, audit judgment

Sources: http://repository.unair.ac.id/83901/