Dysfunctional Audit Behavior

This study aims to prove the effect of professional expertise, and work experience on the level of independence of RCI supervisory bodies with contingent factors in the form of compensation received. A questionnaire survey was conducted in 8 regencies and 1 city in Bali. A total of 94 representatives of the RCI Supervisory Board (panureksan) were respondents. The data obtained were then analyzed by moderated regression analysis after passing the classical assumption test as a condition of the causality test as well as the validity and reliability test of the instruments used. The results of this study indicate the influence of compensation that strengthens the relationship of experience that can increase the independence of RCI supervisory bodies. Meanwhile, professional expertise does not depend on the compensation earned to influence the independence of the supervisory body. This is due to the capacity of the supervisory body which is dominated by the burdens and responsibilities of the bendesa/prajuru adat, and also due to the compensation system that has been standardized according to the ability of the RCI. In addition, there are indications that the ewuh pakewuh culture is an obstacle to the independence of the RCI supervisory body and dualism of responsibilities, both for the indigenous village community and the RCI. This empirical evidence can be used as a study material to develop a regulation to improve the quality as well as the role of RCI supervisory bodies in order to strengthen competitive and sustainable RCI governance.

The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model.

This study aims to test and analyze the effect of professionalism and auditor experience on audit quality with time budget pressure as a moderating variable. The research method uses explanatory research; the population of this study is at the Inspectorate of West Kalimantan Province with the target of the State Civil Apparatus (ASN), with the total population in this study being 51 Respondents. The data analysis technique used is SEM-PLS with WarpPLS 8.0 software. The results showed that professionalism and auditor experience positively affect audit quality, while time budget pressure weakens the influence of professionalism and auditor experience on audit quality. The coefficient of determination of Audit Quality (Y) is 0.350, which means that the variation in changes in audit quality can be explained by the variables of professionalism and audit experience by 35%. In comparison, the remaining 65% is explained by other variables not included in this study.

This study aims to examine the effect of independence and leadership style based on the gender on audit quality at public accounting firms in Makassar City. This research is descriptive quantitative research using primary data obtained from auditors who work at the public accounting firm in Makassar. The data collection method was carried out using a questionnaire distributed to six public accounting firms with a sample of 30. The sampling technique used the saturated sampling method, based on the consideration that the auditors working at the Makassar public accounting firm represented representative auditors in South Sulawesi. The results of this study indicate that: 1) Auditor independence has a positive and significant effect on audit quality. The higher the level of independence possessed by the auditor in carrying out his duties, the higher the quality of the audit it produces. 2) Leadership style based on gender has a positive and significant effect on audit quality. This mea...

The purpose of this research to test and analyze the influence of auditor independence, integrity and accountability on audit quality moderated by ethics. This research approach is quantitative with associative research type. This research was conducted using a survey method by distributing questionnaires to auditors who work at the Public Accounting Firm in Medan. Sampling using purposive sampling, with a total sample of 90 respondents. The data were analyzed using the partial least squares structural equation model (SEM-PLS). The results of this study indicate that auditor independence has a significant and positive effect on audit quality. Auditor integrity has no effect on audit quality, and auditor accountability has a significant and positive effect on audit quality. In addition, this study also found that ethics did not moderate the influence of auditor independence on audit quality, ethics did not moderate the effect of auditor integrity on audit quality and ethics did not moderate the effect of accountability on audit quality. For this reason, auditors are expected to continue to improve their independence, integrity, accountability and ethics in order to improve audit quality, by continuing to carry out technical training that is sufficient to cover technical aspects as well as general education. The novelty of this research is that the researcher uses the majority of auditors to be in the category of young adults, which can be one of the factors causing the integrity variable to not affect audit quality.

A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.

This study aimed to examine and analyze the effects of emotional intelligence and workplace spirituality to moderate the effect of task complexity on the performance of auditors of Public Accounting Firm in Bali Province. The population in this study are auditors of Public Accounting Firms in Bali registered in the Directory that is published by The Indonesian Institute of Certified Public Accountants in 2018. The sampling technique used was purposive sampling with the criteria of, among others, the auditors worked at operationally active Public Accounting Firms in Bali Province and have worked/experiences in auditing at least 1 year. A total of 63 questionnaires can be processed and the results found that task complexity gave negative effects to the performance of auditors, emotional intelligence and workplace spirituality have positive effects on performance of auditors. The results also showed that emotional intelligence is unable to moderate the effect of task complexity on perf...

Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the 'School Leavers' Program'. The objective of this research is to highlight some of the challenges auditors experience in the fieldwork. These challenges are defined by the unethical behaviour that auditors exhibit in order to achieve better performance evaluation. Design/Methodology: The sample of the study comprises two subgroups stratified based on the type of educational system: Classical Accounting Education (CAE) and Work Integrated Learning (WIL) education system. Findings: The research paper aids in identifying whether dysfunctional behaviour is demonstrated more within a specific academic context. Originality: The results are expected to help in avoiding and preventing unethical acts, leading to two forms of dysfunctional behavior; Premature Sign-Off and Underreporting of Chargeable Time when auditors are up to performance evaluation.

The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model.

This study aims to explain that the auditors' dysfunctional behavior is influenced by the personal characteristics of auditors, including the role stress they experience and their machiavellian and emotional intelligence. This study also aims to consider the public accounting firm to conduct formal professional ethics training so that auditors have a moral obligation to maintain professional ethics and avoid dysfunctional behavior. The population in this study were auditors who worked at the Bali Province Public Accountant Office. The sampling technique used was nonprobability sampling. The data was collected by distributing questionnaires with a survey method. To answer the research hypothesis using an analysis tool, namely Moderated Regression Analysis. The results showed that machiavellian characteristics had a positive effect on auditors' dysfunctional behavior, role stress did not affect auditors' dysfunctional behavior, emotional intelligence weakened the influence...

The purpose of this research to test and analyze the influence of auditor independence, integrity and accountability on audit quality moderated by ethics. This research approach is quantitative with associative research type. This research was conducted using a survey method by distributing questionnaires to auditors who work at the Public Accounting Firm in Medan. Sampling using purposive sampling, with a total sample of 90 respondents. The data were analyzed using the partial least squares structural equation model (SEM-PLS). The results of this study indicate that auditor independence has a significant and positive effect on audit quality. Auditor integrity has no effect on audit quality, and auditor accountability has a significant and positive effect on audit quality. In addition, this study also found that ethics did not moderate the influence of auditor independence on audit quality, ethics did not moderate the effect of auditor integrity on audit quality and ethics did not m...

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch.  Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future stu...

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.

This study contributes to find the influence of turnover intention and locus of control on dysfunctional audit behavior in Inspektorat Daerah Kabupaten Garut. In this study, the population used as sample was 55 respondents. The methodology of research is quantitative methods and the data were collected through literature review, questionnaires, and interview. Meanwhile the process data were conducted through SPSS Version 20.0 and the analysis method used was Regression Multiplier. The results indicate that turnover intention has no influence on dysfunctional audit behavior, while locus of control is influenced on dysfunctional audit behavior partially. In addition, the turnover intention and locus of control is influenced on dysfunctional audit behaviors simultaneously.

This study contributes to find the influence of turnover intention and locus of control on dysfunctional audit behavior in Inspektorat Daerah Kabupaten Garut. In this study, the population used as sample was 55 respondents. The methodology of research is quantitative methods and the data were collected through literature review, questionnaires, and interview. Meanwhile the process data were conducted through SPSS Version 20.0 and the analysis method used was Regression Multiplier. The results indicate that turnover intention has no influence on dysfunctional audit behavior, while locus of control is influenced on dysfunctional audit behavior partially. In addition, the turnover intention and locus of control is influenced on dysfunctional audit behaviors simultaneously.

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.

This study contributes to find the influence of turnover intention and locus of control on dysfunctional audit behavior in Inspektorat Daerah Kabupaten Garut. In this study, the population used as sample was 55 respondents. The methodology of research is quantitative methods and the data were collected through literature review, questionnaires, and interview. Meanwhile the process data were conducted through SPSS Version 20.0 and the analysis method used was Regression Multiplier. The results indicate that turnover intention has no influence on dysfunctional audit behavior, while locus of control is influenced on dysfunctional audit behavior partially. In addition, the turnover intention and locus of control is influenced on dysfunctional audit behaviors simultaneously.

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.

This study aims to examine the influence of Locus of Control, Turnover Intention, Auditor Performance on Dysfunctional Audit Behavior. The indicators used to measure the Dysfunctional Audit Behavior are premature sign off, underreporting of time audits, replacement of audit procedures. This study took a sample at the Public Accountant Firms representing Medan and Pekanbaru which was registered with the Indonesian Institute of Certified Public Accountants in 2019. The method used was the Purposive Sampling method. Data analysis was carried out by data quality test and hypothesis testing used by multiple linear regression methods. The results of this study indicate that the three independent variables, namely Locus of Control, Turnover Intention and Auditor Performance simultaneously influence the Dysfunctional Audit Behavior, at P <0.05 (P = 0,000). The results of the study partially indicate that Locus of Control has a positive and significant effect on the Dysfunctional Audit Be...