Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior

Abstract

The role of internal auditor is still very much needed in helping to ensure governance in developing countries such as Indonesia. Fraud actions such as corruption, manipulation of financial statements and embezzlement of funds which have occurred in Indonesian government are still alarming, so that internal auditor becomes public spotlight. Weak supervision is suspected to be a major factor in corruption cases. The internal auditor as the Government Internal Supervisory Apparatus (APIP) has a role as supervisor, assistant and protector of management, as well as being an independent advisor to the government which should be able to prevent fraud which could harm the country. This study aimed to empirically prove the correlation of professional skepticism, organizational-professional conflict and performance evaluation toward Audit Judgment with auditor dysfunctional behavior as a moderating variable. This research was conducted on the auditor of the Government's Internal Supervisory Apparatus who worked in the Financial Supervisory Agency and Development Representative of East Java Province and the Inspectorate of East Java Province. Sampling was done by purposive sampling method. Questionnaires which were successfully collected were 81 questionnaires. The results showed that Professional Skepticism, Organizational Professional Conflict and Performance Evaluation had an effect on audit judgment, but auditor dysfunctional behavior could not moderate the influence of professional skepticism, professional organizational conflict and performance evaluation of audit judgment. Keywords: Professional Skepticism, Organizational-Professional Conflict, Performance Evaluation, Audit Judgment, and Auditor Dysfunctional Behavior. DOI : 10.7176/RJFA/10-8-16 Publication date : April 30 th 2019