Stress Role and Dysfunctional Behavior on The Performance of Internal Auditor

Rieke Sri Rizki

doi:10.23969/trikonomika.v14i2.408

Abstract

This study intends to show the relationship of stress role including role conflict and role ambiguity with dysfunctional behavior, and its effect on the performance of internal auditors at BO of BJB Bank. The research design is explanatory survey, with a population of internal auditors (internal controls) throughout BO of BJB Bank which is also a sample. The type of data is cross-section with a collection of questionnaires. The method used is path analysis. The analysis showed: 1) role conflict and role ambiguity did not have a positive effect on the dysfunctional behavior of internal auditor; 2) role conflict and role ambiguity did not adversely affect the performance of the internal auditor; and 5) dysfunctional behavior did not negatively affects the performance of the internal auditor. The reason is that the internal auditors have adequate skills and knowledge in every BO of BJB Bank, so they can control the condition of stress role experienced in low levels. Stressful conditions can serve as constructive stress that brings a positive impact that suppress the emergence of dysfunctional behavior and make stress as a spur to improve their performance.

Highlights

Banking in West Java plays an important role in determining national economic life, based on the buffer zone of the capital city of Jakarta
The object of the research consisted of three variables, namely: (1) an independent variable (X), the stress role consisting of two subvariables that are role conflict (X1) and role ambiguity (X2), (2) an intervening variable (Y), the dysfunctional behavior of internal auditor, and (3) the dependent variable (Z), the performance of the internal auditor
The results of data analysis and hypothesis testing showed several things, including: 1) role conflict has “no positive effect” on the dysfunctional behavior of internal auditors; 2) role ambiguity has “no positive effect” on the dysfunctional behavior of internal auditors; 3) role conflict has “no negative effect” on the performance of internal auditor; 4) role ambiguity has “no negative effect” on the performance of internal auditor; and 5) dysfunctional behavior has “no negative effect” on the performance of internal auditor. These are because the internal auditors have already had adequate skills and knowledge for their role in every branch offices (BO) of BJB bank, so they can control the stress role conditions experienced in low level

Summary

INTRODUCTION

Banking in West Java plays an important role in determining national economic life, based on the buffer zone of the capital city of Jakarta. The average share or the bank role in the area of West Java towards national banks is amounted to 7.49% during the period in 2014 (Table 1)

Depositors’ Funds

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