Abstract:
This research aims to identify the mediating effect of affective organizational
commitment, continuance organizational commitment, and normative organizational
commitment on the relationship between role conflict and role ambiguity toward dysfunctional
audit behavior. This research is using quantitative method with primary data as a source of
information, and uses 190 samples of external auditors in Indonesia. Using SEM analysis, the
research found that organizational commitment give partial effect on the relationship between
role stress and dysfunctional audit behavior. Affective organizational commitment and
normative organizational commitment have negative and significant influence toward
dysfunctional audit behavior. Continuance commitment does not give significant effect toward
dysfunctional audit behavior.
