ANALISIS PENERIMAAN PEMERIKSA ATAS DYSFUNCTIONAL AUDIT BEHAVIOUR DAN PENGARUHNYA TERHADAP KUALITAS PEMERIKSAAN : PENDEKATAN KARAKTERISTIK INDIVIDU PEMERIKSA

Abstract

The purpose of this study is to examine the characteristics of individual auditor which are a determining factors contributing to individual auditor acceptance differences toward dysfunctional audit behaviour and to investigate dysfunctional audit behaviour effects on audit quality. The population of respondents in this study were the auditors of BPK RI. Sampling was conducted using convenience sampling methods. The samples are auditors at the Head Office of BPK RI in Jakarta and the auditors who followed the trainning programs at Pusdiklat BPK RI in Jakarta. Data were collected using survey questionnaires submitted directly to the respondents. 300 questionnaires have been distributed, but only 159 questionnaires could be used for analyzing, the rate of return is 53%. The data analysis done by using the path analysis with partial least square (PLS) methods to test either direct effects or indirect effects. Software SmartPLS 2.0 M3 had been used for analyzing. The results show that the effects of individual characteristic, especially for locus of control and employee performance can directly affect the auditors acceptance of dysfunctional audit behaviour, however the higher turnover intention and the higher organizational commitment can not affect the auditors acceptance of dysfunctional audit behaviour. Dysfunctional audit behaviour has not been found necessarily degrading the audit quality. The result can be used as one of the mechanisms of management controls and implementation of HRD programs at BPK RI regarding dysfunctional behaviour issues so that the auditors can always work in accordance with the basic values of BPK RI : independence, integrity and profesionalism.