Stress Role and Dysfunctional Behavior on The Performance of Internal

This study intends to show the relationship of stress role including role conflict and role ambiguity with dysfunctional behavior, and its effect on the performance of internal auditors at BO of BJB Bank. The research design is explanatory survey, with a population of internal auditors (internal controls) throughout BO of BJB Bank which is also a sample. The type of data is cross-section with a collection of questionnaires. The method used is path analysis. The analysis showed: 1) role conflict and role ambiguity did not have a positive effect on the dysfunctional behavior of internal auditor; 2) role conflict and role ambiguity did not adversely affect the performance of the internal auditor; and 5) dysfunctional behavior did not negatively affects the performance of the internal auditor. The reason is that the internal auditors have adequate skills and knowledge in every BO of BJB Bank, so they can control the condition of stress role experienced in low levels. Stressful conditions can serve as constructive stress that brings a positive impact that suppress the emergence of dysfunctional behavior and make stress as a spur to improve their performance.


INTRODUCTION
Banking in West Java plays an important role in determining national economic life, based on the buffer zone of the capital city of Jakarta.The average share or the bank role in the area of West Java towards national banks is amounted to 7.49% during the period in 2014 (Table 1).Source: (Bank Indonesia, 2015: processed) This potential market segment should be used as a driver for banks in West Java to develop their business.In particular, business development is pursued by PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk, or better known as BJB Bank.
"PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk.known as BJB bank, is a commercial bank that is owned by the Provincial Government of West Java, Banten Provincial Government, municipality/ regency in West Java and Banten, and the public (BJB Bank Annual Report 2014, 2015: 37).Until December 31, 2014, BJB bank already has 62 branch offices (BO), 312 Subsidiary Branch Office (SBO), 318 Cash Office, 133 Payment Points, 11 Cash Car Itinerants and1,191 ATMs of BJB (Annual Report BJB 2014, 2015: 48) spread in the region of West Java, Banten, Jakarta, Sumatra, Kalimantan, Sulawesi and Bali.BJB's management realized the need for a strategy to confront the intense market competition between banks in different regions since the implementation of regional autonomy which has an impact on performance.It is meant to improve the BJB bank's performance through improving the effectiveness of the internal auditor's role in the Branch Office.Efforts which are made to carry out one of the five management policy in 2014, which is also to improve the internal audit's role as a strategic business partner for the management and the whole range of bank and risk-based audit planning (BJB bank's Annual Report 2014, 2015: 89).
The stabilization of management control and the ensure implementation of the principles of prudence in the management of PT Bank Jabar and meets the The task of the Audit Committee is supervising the bank's internal control system, so that banks can be managed with the principles of transparency, accountability, accountability, independence.
"BOC has established an Audit Committee.The Audit Committee is fittings of BOC whose function is to supervise the effectiveness of internal control systems, internal audit, financial reporting process, so that the Bank can be managed based on the principles of transparency, accountability, responsibility, independence (Annual Report BJB 2014, 2015: 400).
Internal auditors in BJB bank have a role with regard to internal audit.According to Buchanan and Huczynsky (2007: 276), "role is defined as a position that has expectations evolving from established norms".Basically, the role is a position that is expected to be executed in accordance with the norms that have been established.
This condition causes the internal auditor in the BJB bank required to provide the best services to stakeholders in accordance with the conditions and policies that have been outlined.Based on BJB bank Annual Report 2014 (2015: 404) stated that: "In accordance with the guidelines for its work, the Audit Committee reviewed the financial statements and other financial information for the benefit of stakeholders, examining the achievement, effectiveness, and objectivity of the whole process of internal and external audits, evaluates the Bank's policies relating to compliance with regulations and legislation applied, and provide improvement recommendations of internal control system" In addition, the BJB bank Annual Report 2014 (2015: 467) explained that: "Satuan Kerja Audit Intern (SKAI) is a business partner of all work units which function is to provide assurance and consulting independent and objective in making added value recommendations and improve the operations of the organization.SKAI assist the organization in achieving its objectives by evaluating and improving the effectiveness of risk management, internal control and governance processes".
Internal auditors who are listed as members of Satuan Kerja Audit Intern (SKAI) in BO of BJB bank sometimes faced some conflicts of interest, both between individuals and departments within the company's work environment.Various pressures and conflicts faced by the internal auditoris because the limited amount of disproportionate to the scope of work for which they are responsible.The total of internal auditors in BO of BJB bank is as much as 2-3 personnels, including 1 Head of the SKAI and 1 or 2 Members of SKAI.This condition affects its function in a careful monitoring of the process of transactions in each work unit.The number of units in each BO of BJB bank consists of three units, namely credit, supervision, and loan salvage, and units of funds and services.Each BJB bank oversees Subsidiary Branch Office (SBO) or Cash Unit (CU) and some have Payment Point.
Various pressures and conflicts experienced by the internal auditor in BO of BJB bank will raise the stress role.According to Gregson, Wendell and Aono (2014:23) that: "Stress role defined as a condition of where a natural individual of role conflict and of role ambiguity.Role conflict defined as a situation where there are unsuitable between expectation by what conducted by some side of activity from a work.While role ambiguity defined as a situation which individual executing a role in its work experience of lacking of information concerning activity which to must implementation of result of which expected from conducted work it".
In general, it indicates that the condition of experienced stress role of internal auditors is due to less optimal follow up on the results of the internal audit report provided to a unit at BO of BJB bank.Stress role conditions are exacerbated by the frequent occurrence of imbalances between the roles of internal auditors with working unit personnels in BO of BJB bank.
Stress role conditions which are in stress and in conflict will result in the emergence of dysfunctional behavior.According to Mondy, Sharplin and Premeaux (2009:489), the role conflict and role ambiguity at work leads to such a dysfunctional work-related behaviors as tension, job dissatisfaction, propensity to leave the organization and lowered commitment.Dysfunctional behavior can affect the performance of individuals and groups in carrying out its role in the organization.This is consistent with the statement of Gibson, Ivancevich and Donnelly Jr.With the dysfunctional behavior caused by stress role, the stress role is basically one of the factors that could affect the performance of individuals and groups in carrying out its role in the organization.This is consistent with the statement of Barney and Griffin (2012:702)  Based on a variety phenomenas and ideas described above, this study has two main central themes, (1) the effect of role conflict and role ambiguity to dysfunctional behavior, and (2) the effect of role conflict, role ambiguity and dysfunctional behavior on the performance of the internal auditor.Identifications of this study are: (1) Isstress role that includes role conflict and role ambiguity simultaneously and partially have positive effect on the internal auditor's dysfunctional behavior.Also (2) Isstress role that includes role conflict and role ambiguity and dysfunctional behaviors simultaneously and partially have negative effect on the performance of internal auditor.

METHOD
The object of the research consisted of three variables, namely: (1) an independent variable (X), the stress role consisting of two subvariables that are role conflict (X 1 ) and role ambiguity (X 2 ), (2) an intervening variable (Y), the dysfunctional behavior of internal auditor, and (3) the dependent variable (Z), the performance of the internal auditor.
The research design is explanatory survey with the population of internal auditor (Head of SKAI or KIC/Kontrol Internal Cabang) throughout BO of BJB bank in 2014.Every member of the population has an equal chance of being used as a sample, because everything is homogeneous.Random nature of the respondents assumed to have been represented by the random nature of the return of the questionnaire, so that all respondents who returned the questionnaire are considered to form a sample.
Operationalization of research variables as The result of the calculation to the correlation coefficient between the variables X 1 , X 2 with a variable Y (Table 4) and the variable X 1 , X 2 , Y, Z (Table 5).
The result of the calculation to the correlation coefficient between the exogenous variables arranged in inverse correlation matrix (Table 6 & 7).
The results of calculations for path coefficients (Table 8 & 9).
The path coefficient which shows the relationship between variables (Figure 2 & 3).
Based on the simultaneous test results Table 12, it indicated that the value of F count = 0.4995 is smaller than the F table = 3.3690 at the significant level of 95% ( = 5%) and 2/26 degree of freedom (df= 2:29-2-1).Therefore, in accordance with the conditions of the test criteria, if F count < F table then H 01 is accepted or H a1 rejected, it means that a "stress role which include role conflict (X 1 ) and role ambiguity (X 2 ) simultaneously does not affect the internal auditor's dysfunctional behavior (Y).
The total value of the coefficient of determination (R 2 Y.X1X2 ) or the closeness of the relationship is by 3.70%, which means that the internal auditor's dysfunctional behavior (Y) is by 3.70% affected simultaneously by role conflict (X 1 ) and role ambiguity (X 2 ).Referring to the total value of the coefficient of determination (R 2 Y.X1X2 ) or the closeness of the relationship by 3.70%, it can be concluded that the variables X 1 and X 2 have a degree of effect of "slight, a lost negligable relationship" to variable Y.
Based on the simultaneous test results Table 13, it indicates that the value of F count = 3.8395 is greater than the F table = 2.9912 at the significant level of 95% ( = 5%) and 3/25 degree of freedom (df = 3:29-3-1).Therefore, in accordance with the conditions of the test criteria, if F count > F table then H a1 is accepted or H o1 is rejected, it means that "stress role which include role conflict (X 1 ) and role ambiguity (X 2 ) as well as the internal auditor's dysfunctional behavior (Y) simultaneously affect the performance of the internal auditor (Z).
The total value of the coefficient of determination (R 2 Z.X1X2Y ) or the closeness of the relationship amounted to 31.54%, which means that the performance of the internal auditor (Z) by 31.54%affect simultaneously by role conflict (X 1 ), role ambiguity (X 2 ) and internal auditor's dysfunctional behavior (Y).Refers to the total value of the coefficient of determination (R 2 Z.X1X2Y ) or the closeness of the relationship by 31.54%, it can be concluded that the variables X 1 , X 2 and Y have a degree of effect of "low correlation" to the variable Z.
Based on the partial test results Table 14 shown that the value of t count = 0.9637 is smaller than t table = 1.7056 at the significant level of 95% (  = 5%) and 26 degree of freedom (df = 29-2-1).Therefore, in accordance with the conditions of the test criteria, if t count < t table then H o2 is accepted or H a2 is rejected, it means that role conflict (X 1 ) has no positive effect on the dysfunctional behavior of internal auditor (Y).The results of testing are to determine the effect of variable X 1 directly and indirectly to variable Y (Table 15).
Referring to the Table 15 , it indicated that the direct effect of the variable X 1 to variable Y is of 3.48% and an indirect effect of variable X 1 through variable X 2 to variable Y is at -0.14%.Based on the test results of direct and indirect effect, the total effect of variable X 1 to variable Y is by 3.34%.It can be concluded that the variable X 1 has a degree of effect of "slight, a lost negligable relationship" to variable Y.
Based on the partial test results Table 16 shown that the value of t count = 0.3638 is smaller than t table = 1.7056 at the significant level of 95% ( = 5%) and 26 degree of freedom (df = 29-2-1).Therefore, in accordance with the conditions of the test criteria, if t count < t table then H o2 is accepted or H a2 is rejected, it means that role ambiguity (X 2 ) has no positive effect on the dysfunctional behavior of internal auditor (Y).The results of testing are to determine the effect of variable X 2 directly and indirectly to variable Y (Table 17).
Referring to the test results Table 17, it indicated that the direct effect of variable X 2 on variable Y is at 0.50% and the indirect effect of variable X 2 through variable X 1 to variable Y is -0.14%.Based on the test results of direct and indirect effect, then the total effect of variable X 2 to variable Y is 0.36%.It can be concluded that the X 2 has a degree of effect of "slight, a lost negligable relationship" to variable Y.
Based on the partial test results Table 18 shown that the value of t count = -0.4739 is greater than t table = -1.7081at a significant level of 95% ( = 5%) and 25 degree of freedom (df = 29-3-1).Therefore, in accordance with the conditions of the test criteria, if t count > t table then H o4 is accepted or H a4 is rejected, it means that role conflict (X 1 ) should not negatively affect the performance of internal auditor (Z).
Referring to Table 19, it indicated that the direct effect of the variable X 1 to variable Z is 0.64%, the indirect effect of variable X1through variable X 2 to variable Z is 0.43% and the indirect effect of variables X 1 variable through variable Y to variable Z is at -0.23%.Based on the test results of direct and indirect effect,the total effect of the variable X 1 to variable Z is by 0.84%.It can be concluded that the variable X 1 has a degree of effect of "slight, a lost negligable relationship" to variable Z.
Based on Table 20, it was shown that the value of t count = 3.1136 is greater than t table = -1.7081at a significant level of 95% ( = 5%) and 25 degree of freedom (df = 29-3-1 ).Therefore, in accordance with the conditions of the test criteria if t count > t table then H o4 is accepted or H a4 is rejected, it means that role ambiguity (X 2 ) does not negatively affect the performance of internal auditor (Z).
Referring to Table 21, it indicated that the direct effect of variable X 2 to variable Z is 26.97%, the indirect effect of variable X 2 through variable X 1 to variable Z is 0.43% and the indirect effect of variable X 2 through variable Y to variable Z is 0.43%.Based on the test results of direct and indirect effect,the total effect of X 2 to variable Z is at 27.84% (positive).It can be concluded that the variable X 2 has a degree of effectof "low correlation" to variable Z.
The partial test results of variableY to variable Z are as followed: Based on Table 22, it was shown that the value of t count = 0.9681 is greater than t table = -1.7081at a significant level of 95% ( = 5%) and 25 degree of freedom (df = 29-3-1).Therefore, in accordance with the conditions of the test criteria, if t count > t tabel then H o4 is accepted or H a4 is ejected.It means that "dysfunctional behavior (Y) does not negatively affect the performance of the internal auditor (Z)".The results of testing are to determine the effect of variable Y directly and indirectly to variable Z, as followed: Referring to Table 23, it indicated that the direct effect of variable Y towards variable Z is 2.66%, the indirect effect of variable Y through variable X 1 towards variable Z is at -0.23%, and the indirect effect of variable Y through variable X 2 towards variable Z is 0.43%.Based on the test results of direct and indirect effect, the total effect of the variable Y towards variable Z is 2.86% (positive).It can be concluded that the variable Y has a degree of effect of slight, a lost negligable relationship towards the variable Z.
The results of testing showed that these hypotheses as a whole are in accordance with the simultaneous and partial testings Table 24 & 25.

CONCLUSIONS
The results of data analysis and hypothesis testing showed several things, including: 1) role conflict has "no positive effect" on the dysfunctional behavior of internal auditors; 2) role ambiguity has "no positive effect" on the dysfunctional behavior of internal auditors; 3) role conflict has "no negative effect" on the performance of internal auditor; 4) role ambiguity has "no negative effect" on the performance of internal auditor; and 5) dysfunctional behavior has "no negative effect" on the performance of internal auditor.
These are because the internal auditors have already had adequate skills and knowledge for their role in every BO of BJB bank, so they can control the stress role conditions experienced in low level.Thus, the stress condition can be used as a constructive stress to have a positive impact that suppress the emergence of dysfunctional behavior and can make stress as a driving force to improve its performance.
Rationality and various scientific conditions revealed that, based on one of several studies, the theory used in this study that in some cases, stress may actually result in a positive impact on individual performance and organizational goals.Thus, the internal auditor in the case of BO of BJB bank that is the subject of this study is one of several cases which prove that the condition of stress can contribute to enhance individual performance and achievement of corporate goals.
The usefulness of the results of this research effort could provide two main benefits, namely for the internal auditor in BO of BJB bank that is the subject of research, for more effective performance and to encourage the achievement of objectives in the future; and for other researchers who have one mission and vision to develop Economics, in particular science associated with Internal Auditor Behavioral Auditing.
(2009: 299) that dysfunctional conflict can have a negative impact on the performance of individuals, groups and organization.A variety of dysfunctional behavior can be demonstrated by their low morale, indiscipline work, job dissatisfaction, low organizational commitment, poor quality of work, the Stress Role and Dysfunctional Behaviour on the Performance of Internal Auditor tendency to leave the organization and low work ethic.
who stated that the stress experienced by individuals has direct consequences for organizations.Too much stress can lower employee performance.Home Office (HO) Management of BJB bank realizes the effects of stress role can affect the performance of internal auditors at the present time or in the future.In corelation with this, the management of Bank Jabar uses the service of Earns & Young Consulting affiliated with the Public Auditor Office Purwantono Suherman & Surja as external consultants by the decision of the RUPS of BJB bank dated March 26, 2014 and published in accordance with Letter of Directors No. 154/DIR-CS/2014 in the context of the examination on a test basis.It is proved as evidence supporting the amounts and disclosures in the financial statements 470 (BJB bank's Annual report 2014, 2015:470).

Figure 3 .Figure
Figure 3. Path Coefficient for Sub Structure 2 Figure 1.Research Paradigm

Table 1 .
Market Share West Java Banking Rieke Sri Rizki Asti KariniRegulation of Bank Indonesia No. 1/6/PBI/99 dated September 20,1999 on the assignment of Compliance Director and the application of the Internal Audit Standards for Commercial Banks, Bank Indonesia Regulation No. 13/2/PBI/2011 dated January 12, 2011 on the Implementation of Commercial Bank Compliance Function.Based on Bank Indonesia Regulation Number 8/14/2006 concerning Amendment to Bank Indonesia Regulation No. 04.08.2006 on the Implementation of Good Corporate Governance for Banks, BJB bank has implemented a restructuring.The new organizational structure as shown in the BJB Bank Directors' Decree No. 667/SK/DIR-PS/2013 dated October 29, 2013 approved by the Decree of the Board of Commissioners BJB Bank No. 001/SK/DK/2014 dated January 22, 2014 has established the Internal Audit Division in the command line of Managing Director and Audit Committee (BJB bank Annual Report 2014, 2015: 462).

Table 2 .
Data used is cross-section, with primary data through questionnaires, interviews and observation.Secondary data were obtained through documentation.Indicators are measured by ordinal scale based of Likert scale.Testing methods of data are: a. Validity testing with the Pearson Product Moment Rieke Sri Rizki Asti Karini respondents was carried out for about two months beginning in early January 2015 until the beginning of April 2015 (Table3).The author conducted tabulation of data by giving a score based on the Likert scale techniques.The test showed result data using "Pathcel Microsoft Excel-Windows 2000".
RESULTSubmission of a research questionnaire to the Vol.14, No. 2, December 2015

Table 6 .
Inverse Correlation Matrix Sub Structure 1

Table 2 .
Operationalization of variables

Table 4 .
Correlation Matrix Sub Structure 1 Stress Role and Dysfunctional Behaviour on the Performance of Internal Auditor

Table 14 .
Partial test Sub Structure 1

Table 17 .
Direct & Indirect effect X 1 , X 2 to Y

Table 19 .
Direct & Indirect effect X 1 , X 2 to Y

Table 20 .
Partial test X 2 to Z

Table 22 .
Partial test Y to Z

Table 23 .
Direct & Indirect effect X 1 , X 2 to Z

Table 24 .
Total Effect Sub Structure 1