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

Author: 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 very much needed in helping ensure government governance in developing countries like Indonesia. Fraudulent acts such as corruption, manipulation of financial reports and embezzlement of funds that occur in Indonesian government agencies are still of concern so that internal auditors are in the public spotlight. Weak supervision is thought to be a major factor in corruption cases. Internal auditors as Government Internal Supervisory Apparatus (APIP) have a role as supervisors, assistants and protectors of management, as well as being independent advisors to the government who should be able to prevent fraud that could harm the state. This research 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 research was carried out on auditors of the Government's Internal Supervisory Apparatus who work at the East Java Province Representative Financial and Development Supervisory Agency and the East Java Province Inspectorate. Sampling was carried out using the saturated sampling method (census). The total number of questionnaires distributed was 150 questionnaires and 81 questionnaires were successfully returned. The results of the research show that Professional Skepticism, Professional Organizational Conflict and Performance Evaluation have a direct effect on audit judgment, but dysfunctional auditor 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/