You have ANGDIR set to clockwise
Change the value of ANGDIR to 0 and the angles will be correct when you set them. If you change the value of ANGBASE with ANGDIR set to 1, AutoCAD automatically rotates the angle by 180 degrees. So 90 would be 270 and 270 would be 90. The result is the same regardless, it is just automatically adjusting for the clockwise angle direction.