Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism is a peer-reviewed, open-access academic journal dedicated to the dissemination of high-quality scholarly research in the fields of management, entrepreneurship, business innovation, and tourism studies. The journal aims to serve as an international forum for researchers, academics, professionals, and policymakers to publish original research that contributes to theoretical development and practical advancement in business and tourism-related disciplines. The journal publishes original research articles, conceptual papers, empirical studies, and interdisciplinary research that demonstrate academic rigor, originality, and relevance to contemporary issues in management, entrepreneurial development, and tourism industries. Mercatura Lumina welcomes diverse methodological approaches and interdisciplinary perspectives that foster innovation, critical inquiry, and knowledge exchange across sectors. Published four times a year (February, May, August, and November), Mercatura Lumina adopts a full open-access and no-fee publication policy, ensuring that neither authors nor readers face financial barriers in accessing or disseminating scholarly work. All stages of the publication process, including submission, peer review, editorial handling, and final publication, are conducted free of charge. Mercatura Lumina is committed to upholding the highest standards of academic integrity, ethical publishing practices, and rigorous peer review. By promoting academic inclusivity and global participation, the journal seeks to strengthen the role of management, entrepreneurship, and tourism research in supporting sustainable economic growth, organizational resilience, innovation, and socio-cultural development at local, national, and international levels.
Articles
41 Documents
The Effect of Role Stress on Dysfunctional Auditing Behavior, with Self-Efficacy as a Moderating Variable
Farah Naila Mardiyya;
Wuryan Andayani
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 3 (2026): : August: Mercatura Lumina: Journal of Management, Entrepreneurship, and Touris
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65310/12cgbj21
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.