THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP BETWEEN ROLE STRESS AND DYSFUNCTIONAL AUDIT BEHAVIOR

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.