<![CDATA[Dysfunctional audit behavior (DAB) among government internal auditors can undermine the quality, reliability, and credibility of public-sector auditing. This study aims to examine the effects of role conflict, role ambiguity, and role overload on DAB and to determine whether self-efficacy moderates these relationships among auditors at the Central Java Representative Office of the Financial and Development Supervisory Agency (BPKP). This quantitative study employed a survey approach involving 92 Functional Auditor Officials selected from a population of 152 auditors, with data collected through questionnaires. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that role conflict, role ambiguity, and role overload each have a positive and significant effect on DAB. However, self-efficacy does not significantly moderate the effects of role conflict, role ambiguity, or role overload on DAB, indicating that individual confidence in task capability does not sufficiently weaken the influence of role-related pressures. These findings suggest that efforts to reduce DAB in government auditing institutions should emphasize organizational interventions, particularly clearer task allocation, stronger coordination of audit assignments, and more proportional workload distribution, rather than relying solely on strengthening individual self-efficacy. The study contributes to behavioral accounting literature by integrating Role Theory and Social Cognitive Theory to explain dysfunctional auditing behavior within the public-sector internal auditing context.]]>
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