The Impact Of The Auditor's Personal Characteristics Through Dysfunctional Audit Behaviour Acceptance Towards The Audit Quality

Authors

  • Elisha Jansen Sambara
  • Meinarni Asnawi
  • Sylvia Christina Daat

DOI:

https://doi.org/10.52062/.v3i2.2557

Abstract

The research aims to discover the impact of personal auditor’s characteristics, including employee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on the quality of audit through dysfunctional audit behavior. The technique employed in this research was purposive sampling with 121 auditors at BPKP Province of Papua representative office and Papua Inspectorate Office as the size of the sample. However, there were only 94 used. Structural Equation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used as technical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctional audit behavior, however auditor burnout, professional commitment, and external locus of control have significant and positive impacts on the dysfunctional audit behavior. Auditor burnout, turnover intention, and external locus of control have no impact on the quality of the audit, however, the employee’s performance, professional commitment, and self-esteem do have a significant and positive impact on the quality of audit. All auditor’s characteristics have no impact on the quality of audit through dysfunctional audit behavior acceptance, another word, the dysfunctional audit behavior acceptance is not necessarily the intervening variable between auditor’s personal characteristic towards the quality of audit.

Downloads

Download data is not yet available.

References

Aisyah, R. N., Sukirman, S., & Suryandari, D. (2014). Faktor-Faktor Yang Mempengaruhi Perilaku

Disfungsional Audit: Penerimaan Auditor BPK RI Jateng. Accounting Analysis Journal, 3(1).

Almer, E. D., & Kaplan, S. E. (2002). The Effects Of Flexible Work Arrangements On Stressors,

Burnout, And Behavioral Job Outcomes In Public Accounting. Behavioral Research in

Accounting, 14(1), 1–34.

Arianty, N. (2014). Perilaku Organisasi Pegawai. Edisi.

Basriani, Agustin, Andreas, A., & Arifin, K. (2015). Pengaruh Karakteristik Personal Auditor

Terhadap Penerimaan Perilaku Disfungsional Audit (Studi Empiris Pada Kantor Akuntan

Publik Di Dki Jakarta). Jurnal Ekonomi, 23(4), 1–17.

Basudewa, D. G. A., & Merkusiwati, N. K. L. A. (2015). Pengaruh Locus Of Control, Komitmen

Organisasi, Kinerja Auditor, Dan Turnover Intention Pada Perilaku Menyimpang Dalam

Audit. E-Jurnal Akuntansi, 944–972.

Chin, W. W. (1998). The Partial Least Squares Approach To Structural Equation Modeling. Modern

Methods for Business Research, 295(2), 295–336.

Coopersmith, S., & Gilberts, R. (1982). Behavioral Academic Self-Esteem: BASE. Consulting

Psychologists Press.

DeAngelo, L. E. (1981). Auditor Size And Audit Quality. Journal of Accounting and Economics,

(3), 183–199.

Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003). Auditor Acceptance Of Dysfunctional Audit

Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral

Research In Accounting, 15(1), 87–110.

Fatimah, A. (2012). Karakteristik Personal Auditor Sebagai Anteseden Perilaku Disfungsional

Auditor Dan Pengaruhnya Terhadap Kualitas Hasil Audit. Jurnal Manajemen Dan Akuntansi,

(1).

Gable, M., & Dangello, F. (1994). Locus Of Control, Machiavellianism, And Managerial Job

Performance. The Journal of Psychology, 128(5), 599–608.

Ghozali, I. (2013). Analisis PLS (Edisi Kedu). Yogyakarta:UGM.

Ghozali, Imam, & Latan, H. (2014). Partial Least Squares Konsep, Metode dan Aplikasi

Menggunakan Program WarpPLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro.

Hariani, M., & Adri, A. (2017). Pengaruh Locus of Control, Turnover Intention, Kinerja dan

Komitmen Organisasi terhadap Penerimaan Penyimpangan Perilaku dalam Audit pada Kantor

Akuntan Publik Berafiliasi di DKI Jakarta. Jurnal RAK (Riset Akuntansi Keuangan), 2(1),

–176.

Hulland, J. (1999). Use Of Partial Least Squares (PLS) In Strategic Management Research: A

Review Of Four Recent Studies. Strategic Management Journal, 20(2), 195–204.

Irawati, Y., & Mukhlasin, T. A. P. (2005). Hubungan Karakteristik Personal Auditor Terhadap

Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit. Prosiding Simposium Nasional

Akuntansi, 929–940.

Jatnika, I., & Bambang Riyanto, L. S. (2015). Pengaruh Auditor Burnout, Komitmen

Organisasional, Niat Pindah dan Kinerja Pegawai Terhadap Toleransi Perilaku

Disfungsional Auditor BPK RI. Universitas Gadjah Mada.

Jeffrey, C., & Weatherholt, N. (1996). Ethical Development, Professional Commitment, And Rule

Observance Attitudes: A Study Of Cpas And Corporate Accountants. Behavioral Research in

Accounting, 8, 8–31.

Kelley, T., & Margheim, L. (1990). The Impact Of Time Budget Pressure, Personality, And

Leadership Variables On Dysfunctional Auditor Behavior. Auditing-A Journal Of Practice &

Theory, 9(2), 21–42.

Kiryanto, K., & Tyas, A. N. (2015). Anteseden dan Konsekuensi Perilaku Disfungsional Auditor.

nd Conference in Business, Accounting, and Management 2015. Sultan Agung Islamic

University.

Lazarus, R. S., & Folkman, S. (1984). Stress, Appraisal, And Coping. Springer publishing company.

Liantih, R. (2010). Analisis Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas

Prosedur Audit. Jurnal Ekonomi Dan Bisnis, UIN Syarif Hidayatullah Jakarta.

Lightner, S. M., Adams, S. J., & Lightner, K. M. (1982). The Influence Of Situational, Ethical, And

Expectancy Theory Variables On Accountants’ Underreporting Behavior. Auditing: A Journal

of Practice & Theory, 2(1), 1–12.

Luthans, F., & Avolio, B. J. (2009). The “Point†of Positive Organizational Behavior. Journal of

Organizational Behavior: The International Journal of Industrial, Occupational and

Organizational Psychology and Behavior, 30(2), 291–307.

Malone, C. F., & Roberts, R. W. (1996). Factors Associated With The Incidence Of Reduced Audit

Quality Behaviors. Auditing, 15(2), 49.

Maryanti, P. (2005). Analisis Penerimaan Auditor Atas Dysfunctional Audit Behavior: Pendekatan

Karakteristik Personal Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Jawa). Jurnal

Maksi, Program Pascasarjana Universitas Diponegoro.

Maslach, C., & Jackson, S. E. (1981). The Measurement Of Experienced Burnout. Journal of

Organizational Behavior, 2(2), 99–113.

Otley, D. T., & Pierce, B. J. (1996). Auditor Time Budget Pressure: Consequences And

Antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31–58.

Paino, H., Pahang, U. T. M., Ismail, Z., & Smith, M. (2011). Dysfunctional Audit Behaviour: The

Effects Of Employee Performance, Turnover Intentions And Locus Of Control. Journal of

Modern Accounting and Auditing, 7(4), 418.

Peraturan Menteri Negara Pendayagunaan Aparatur Negara Nomor : PER/05/M.PAN/03/2008.

(2008).

Pratama, A. W. (2016). Karakteristik Personal, Perilaku Disfungsional Audit Dan Dampaknya Pada

Kualitas Audit. Jurnal Riset Akuntansi & Perpajakan (JRAP), 3(02), 176–184.

Pujaningrum, I., & Arifin. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Penerimaan

Auditor Atas Penyimpangan Perilaku Dalam Audit (Studi Empiris Pada Kantor Akuntan

Publik Di Semarang). Jurnal Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas

Diponegoro.

Robbins, S. P., & Judge, T. A. (2008). Perilaku Organisasi (Organizational Behavior). Jakarta:

Salemba Empat.

Setyaningrum, F., & Murtini, H. (2014). Determinan Perilaku Disfungsional Audit (Pada Perguruan

Tinggi Negeri Badan Layanan Umum di Jawa Tengah dan Daerah Istimewa Yogyakarta).

Accounting Analysis Journal, 3(3).

Shapeero, M., Chye Koh, H., & Killough, L. N. (2003). Underreporting And Premature Sign-Off In

Public Accounting. Managerial Auditing Journal, 18(6/7), 478–489.

Shaub, M. K., Finn, D. W., & Munter, P. (1993). The Effects Of Auditors’ Ethical Orientation On

Commitment And Ethical Sensitivity. Behavioral Research in Accounting, 5(1), 145–169.

Shirom, A., & Melamed, S. (2006). A Comparison Of The Construct Validity Of Two Burnout

Measures In Two Groups Of Professionals. International Journal of Stress Management,

(2), 176.

Siegel, G., & Ramanauskas-Marconi, H. (1989). Behavioral accounting. Thomson South-Western.

Silaban, A. (2011). Pengaruh Multidimensi Komitmen Profesional Terhadap Perilaku Audit

Disfungsional. Jurnal Akuntansi Dan Auditing, 8(1), 1–11.

Solar, D., & Bruehl, D. (1971). Machiavellianism And Locus Of Control: Two Conceptions Of

Interpersonal Power. Psychological Reports, 29(3_suppl), 1079–1082.

Spector, P. E. (1988). Development Of The Work Locus Of Control Scale. Journal of Occupational

Psychology, 61(4), 335–340.

Stranks, J. (2005). Stress at Work. Routledge.

Sujana, E., & Sawarjuwono, T. (2006). Perilaku Disfungsional Auditor: Perilaku yang Tidak

Mungkin Dihentikan. Jurnal Bisnis Dan Akuntansi, 8(3), 247–259.

Sujana, E., & Sawarjuwono, T. (2006). Perilaku Disfungsional Auditor: Perilaku yang Tidak

Mungkin Dihentikan. Jurnal Bisnis Dan Akuntansi, 8(3), 247–259.

Sukesi, S. (2017). Pengaruh Karakteristik Personal Auditor Terhadap Penerimaan Perilaku

Disfungsi Audit Pada Unit Organisasi TNI Angkatan Laut. Media Riset Akuntansi, Auditing &

Informasi, 15(2), 161–170.

Suryandari, E. (2007). Pengaruh Karakteristik Personal Auditor terhadap Tingkat Penerimaan

Penyimpangan Perilaku Dalam Audit. Jurnal Akuntansi Dan Investasi, Vol. 8 No., 147–166.

Utami, I., & Nahartyo, E. (2013). The Effect Of Type A Personality On Auditor Burnout: Evidence

From Indonesia. Global Journal of Business Research, 5(2), 89–102.

Wahyudin, A., Anisykurlillah, I., & Harini, D. (2011). Analisis Dysfunctional Audit Behavior:

Sebuah Pendekatan Karakteristik Personal Auditor. Jurnal Dinamika Akuntansi, 3(2).

Weningtyas, S. (2006). Penghentian Prematur Atas Prosedur Audit. Penghentian Prematur Atas

Prosedur Audit. Simposium Nasional Akuntansi IX. Padan

Downloads

Published

2020-11-25

Issue

Section

Articles