ANALISIS PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah dan DI Yogyakarta)

Abstract

This study aimed to reexamine relationship of auditor’s personal characteristics and auditor’s acceptance of dysfunctional audit behavior (DAB). This study refers to Donelly et al. (2003) with the addition of several variables by Harini et al. (2010). Auditor’s personal characteristics is consisted of Locus Of Control (LOC), Organizational Commitment (OC), Performance (P), and Turnover Intention (TI). Inconsistent results of previous studies encouraged additional study about this issue. This study was important to do becaused of the increasing of demands of financial statement’s users for qualified audit report. Respondents in this study was the auditor who worked in public accounting firm in Central Java and DI Yogyakarta. Primary data was collected by survey methods and using questionnaires that directly delivered to auditors. Determination of samples was done by convenience sampling method. The sample size was 110 respondents. Data analysis was done by Structural Equation Modelling (SEM) LISREL 8.80 and SPSS 19.0. The result showed that auditors with external LOC tend to accept DAB. This was because auditors don’t believe their own ability so they need DAB to improve their performance. While variable OC, P, and TI are not related with DAB because of the tight job competition and the tendency of current auditor’s acceptance of DAB is more affected by external factors of auditor. The significance of LOC indicates that accounting profession is vulnerable to DAB which can decrease the audit quality.