HUBUNGAN KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT




  • HUBUNGAN KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT

    YUKE IRAWATI
    Alumni Jurusan Akuntansi FE Unika Atma Jaya Jakarta

    THIO ANASTASIA PETRONILA
    MUKHLASIN
    Dosen FE Unika Atma Jaya Jakarta

    ABSTRACT

    The role of external auditor opinion is vital in ensuring the proper production of financial report. However, cases of dysfunctional audit behavior has adversely affect the credibility of external auditors opinion. Among the contributing factors to such dysfunctional behavior is the personal characteristic of the auditor.

    This research seek to analyze the relationship between auditors’ individual characteristics and their acceptance to dysfunctional audit behavior in order to devise solutions in overcoming cases of dysfunctional audit behavior. The data is collected from 120 auditors working in audit firms located in Jakarta. The methodology used is structural equation modeling as it facilitates the use of manifest and latent variables as well as accomodating the existence of inter-relationship among independent variables.

    The study shows that the level of externality in auditor’s locus of control and the turnover intention has significant positive relationships with the level of acceptance of dysfunctional behavior, while the self-rated employee performance and self esteem in relations to ambitions have insignificant positive relationships with the level of acceptance of dysfunctional behavior.

    Measures such as stricter personality test, ensuring complementary personality types in membership of a workgroup and promoting conducive work environment are vital in addressing the issue of personal characteristics and dysfunctional audit behavior.

    1. PENDAHULUAN

    To be able to find out whether the financial statements have been prepared in accordance with GAAP fair, then examination by an external auditor who will give opinion on the fairness of such financial statement presentation. There are times when the audit opinion received less positive responses due to the possibility of a deviation of behavior by an auditor in the audit process (Donnelly, Quirin, & O’Bryan 2003). They argued that behavioral aberrations are usually performed by an auditor, among others, reported a total time of the audit with a shorter time than the actual time (underreporting of audit time), change the established procedures in conducting audits in the field (Replacing and altering original audit procedures) and completion of the audit steps that are too early without completing the whole procedure (premature signing – off of the audit steps without completion of the procedure).

    They also noted the cause of the auditors make such deviations are a form of personal characteristics external locus of control (external locus of control), the desire to quit (turnover intention) and personal performance levels of employees (self-rated employee performance) that are owned by the auditors. Their results state that there is a positive relationship between external locus of control and a desire to stop working with the level of acceptance of audit irregularities in the behavior and the presence of a negative relationship between the level of personal performance of employees with a level of acceptance of behavioral irregularities in the audit.

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