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Efek Burout PAda Skeptisme Profesional Auditor Internal Pemerintah

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    Abstract

    This study analyzes the offect of burnout on the profesional skeptism of internal auditors. this study uses a survey method by colecting data through reseach insruments (questinares), the respondents of this study were 35 government internal auditors (Inspectorate of Southeast Sulawesi Province), The Results of the Regession analysis show tahi auditors in burout conditions influence profesional skepticism This study confirmas the validaty of cognitive dissounant theory in explaining the effects of burnout on the professional skepticism of internal auditors. dissounant auditors tend to do something to avoid it by making the most appropriate audit decisions. individuals who experince dissonance will encourage an atmosphere of discomfort/stress. auditors who experince discomfort/stress will reduce their professional ekepricism.

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  • , 2018. "Efek Burout PAda Skeptisme Profesional Auditor Internal Pemerintah," OSF Preprints mxs7d, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:mxs7d
    DOI: 10.31219/osf.io/mxs7d
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