PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA)

Benedicta Angelina Budi Hermanto, Simon Hariyanto, Rr. Puruwita Wardani

Abstract


Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditors personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavior

Keywords


Performance, Locus of Control; Turnover Intention; Acceptance of Dysfunctional Audit Behavior

Full Text:

PDF

References


Aguinis, H., 2009, Performance Management, 2nd ed., New Jersey: Pearson Education Inc.

Bernardi, R. A., 1997, The Relationships among Locus of Control, Perceptions of Stress, and Performance, Journal of Applied Business Research, Vol. 13, No. 4, Fall: 1-8.

Bursa Efek Indonesia, 2013, Profil Perusahaan Tercatat, (http://www.idx.co.id/id-id/beranda/perusahaantercatat/profilperusahaantercatat.aspx, diunduh 19 Agustus 2013)

Bursa Efek Jakarta, 2004, Peraturan Nomor I-E tentang Kewajiban Penyampaian Informasi, (http://www.idx.co.id/Portals/0/StaticData/Regulation/ListingRegulation/id-ID/Peraturan_I-E_Gabung.pdf, diunduh 10 Juni 2013)

Chen, J., dan C. Silverthorne, 2008, The Impact of Locus of Control on Job Stress, Job Performance, and Job Satisfaction in Taiwan, Leadership & Organization Development Journal, Vol. 29, No. 7: 571-582.

Donnelly, D. P., J. J. Quirin, dan D. OBryan, 2003, Auditor Acceptance of Dysfunctional Audit Behavior : An Explanatory Model Using Auditors Personal Characteristics, Behavioral Research in Accounting, Vol. 15: 87-110.

Greenberg, J., dan R. A. Baron, 2008, Behavior in Organizations, 9th ed., New Jersey: Pearson Education, Inc.

Harini, D., A. Wahyudin, dan I. Anisykurlillah, 2010, Analisis Penerimaan Auditor atas Dysfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Auditor, Simposium Nasional Akuntansi XIII Purwok-erto.

Institut Akuntan Publik Indonesia, 2013, Directory KAP & AP 2013, (http://www.iapi.or.id/iapi/directory.php, diunduh 19 Agustus 2013)

Irawati, Y., dan T. A. P. Mukhlasin, 2005, Hubungan Karakteristik Personal Auditor terhadap Tingkat Pen-erimaan Penyimpangan Perilaku dalam Audit, Simposium Nasional Akuntansi VIII Solo.

Malone, C. F., dan R. W. Roberts, 1996, Factors Associated with the Incidence of Reduced Audit Quality Be-haviors, Auditing, Vol. 15, No. 2, Fall: 49-64.

National Commission on Fraudulent Financial Reporting, 1987, Report of the National Commission on Fraudulent Financial Reporting, (http://www.coso.org/publications/ncffr.pdf, diunduh 10 Juni 2013)

Noe, R. A., J. R. Hollenbeck, B. Gerhart, dan P. M. Wright, 2008, Manajemen Sumber Daya Manusia : Mencapai

Keunggulan Bersaing Terjemahan Didik Prayitno, 2011, Ed. 6, Buku 2, Jakarta: Salemba Empat.

Pujaningrum, I., dan A. Sabeni, 2012, Analisis Faktor-faktor yang Mempengaruhi Tingkat Penerimaan Audi-tor atas Penyimpangan Perilaku dalam Audit (Studi Empiris pada Kantor Akuntan Publik di Sema-rang), Diponegoro Journal of Accounting, Vol. 1, No. 1:1-15.

Raghunathan, B., 1991, Premature Signing-Off of Audit Procedures : an Analysis, Accounting Horizons, Vol. 5, No. 2:71-79.

Robbins, S. P. dan T. A. Judge, 2007, Perilaku Organisasi Terjemahan oleh Diana Angelica, 2008, Ed. 12, Buku 1, Jakarta: Salemba Empat.

Sekaran, U., 2003, Metodologi Penelitian untuk Bisnis Terjemahan Kwan Men Yon, 2006, Ed. 4, Buku 2, Jakarta: Salemba Empat.

Shapeero M., H. C. Koh, dan L. N. Killough, 2003, Underreporting and Premature Sign-off in Publik Account-ing, Managerial Auditing Journal, Vol. 18, No. 6/7: 478-489.

Silaban, A., 2009, Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit, Disertasi Dipublikasi-kan, Semarang : Program Doktor Universitas Diponegoro.

Souza-Poza, A., dan F. Henneberger, 2004, Analyzing Job Mobility with Job Turnover Intentions : an Interna-tional Comparative Study, Journal of Economics Issues, Vol. 38, No. 1:113-137.




DOI: https://doi.org/10.33508/jako.v4i2.2612

Copyright (c) 2020 Benedicta Angelina Budi Hermanto, Simon Hariyanto, Rr. Puruwita Wardani



Creative Commons License
Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, Dinoyo 48A, Surabaya, 60265, East Java– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971