PENERIMAAN AUDITOR TERHADAP PERILAKU AUDIT DISFUNGSIONAL: SUATU MODEL PENJELASAN DENGAN MENGGUNAKAN KARAKTERISTIK PERSONAL AUDITOR (Studi Empiris pada Auditor Kantor Akuntan Publik di DKI Jakarta)

Abstract

Abstract The purpose of this research is to examine the Auditors’ personal characteristics association between Locus Of Control (LOC), Relativism (REL), Organizational Commitment (ORG_COM), Self-Rated Performance (SRP), Turnover Intention (To_INT) with Dysfunctional Audit Behavior (DAB). DAB is a continuing concern for the auditing profession that can in turn have both direct and indirect impact on audit quality and negative effects on the auditing profession (e.g Enron, WorldCom in USA and Kimia Farma in Indonesia), that created public pressures to improve the audit process and the auditing profession. The prior survey (Otley and Pierce, 1995) on The Big Six suggested that eighty nine percents of auditors admitted to enganging in some form of audit quality reduction behavior (e.g. Prematur Sign-Off). Donnelly et al. (2003) identified that auditors who are more accepting DAB tend to posses an External LOC, report lower level of SRP and exhibit higher To_INT. Leung and Cooper (2005) suggested that auditors have differences moral sensitivity in accounting profession in organizational structure (e.g.Conflict of Interest). Samsul Ulum (2005) identified that auditors who have REL supported and accepted DAB (e.g Prematur Sign-Off). Chan and Leung (2006) reported that REL associated with ORG_COM. A survey was mailed to 570 Auditors KAP in DKI Jakarta. The response rate actual indicated 45% with 259 respondents. The Hypotheses was examined by using cross organizational design and a Structural Equation Modeling technique with AMOS versi 5.0 program. The survey result indicated and suggested that individual auditors who have more supported and accepted DAB tend to posses External LOC and REL. Auditors who have lower SRP and ORG_COM exhibit higher To_INT. Auditors who exhibit higher To_INT supported and accepted the DAB. Auditors who have higher External LOC with lower ORG_COM that causes lower level of SRP haven’t supported and accepted the DAB, if auditors haven’t intention to turnover (To_INT). Auditors’ personal characteristics play a role in identifying and explaining the auditors’ behaviors in their supporting and their accepting of DAB in auditing setting. Key Words: LOC, REL, ORG_COM, SRP, To_INT, DAB, Auditor and Auditing Setting