PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL

Abstract

The purposes of this study are two fold. First is to examine validity of Meyer et al.’s (1993) three-component model of commitment professional among on auditor which working in audit firms. The second is to examine relations dimension of commitment professional to dysfunctional audit behaviors. Dysfunctional audit behaviors include auditors’ act during performance audit program which directly or indirectly reduced audit quality namely audit quality reduction (AQR) and Under Reporting of Time (URT) behaviors. This study conducted with survey method on auditors working in audit firms at three mayor cities in Indonesia i.e.; Jakarta, Surabaya, and Medan. Research samples are 348 respondents. Data analysis with Structural Equation Modeling used AMOS. The result of confirmatory factor analyses and test of reliability and validity provide support for three separate dimensions of professional commitment. Affective professional commitment has negative associated with AQR behavior, but it relationship with URT behavior is not significant. The influence of continuance professional commitment to AQR and URT behaviors is not significant. Normative professional commitment is inversely related to AQR and URT behaviors. The results of research contribute to literature and interpreting the prior research and for considering future research on auditors’ commitment professional are presented.