Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model

Ghorbanpour, Zahra; Dehnavi, Hasan Dehghan; Heyrani, Forough

doi:10.6007/ijarafms/v4-i1/509

Cited by 9 publications

(14 citation statements)

References 12 publications

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“…Berbagai penelitian terdahulu menunjukan bahwa tekanan anggaran waktu (time budget pressure) mempengaruhi perilaku audit disfungsional pada auditor (Gundry & Liyanarachchi, 2007;Paino et al, 2010;Soobaroyen & Chengabroyan, 2006). Faktor lainnya, locus of control atau tempat pengendalian individu terhadap peristiwa yang dialaminya dapat memicu auditor untuk melakukan perilaku disfungsional (Donnelly et al, 2003;Ghorbanpour et al, 2014;Kartika & Wijayanti, 2007). Selain itu, penelitian lain menjelaskan bahwa persepsi pribadi atas kinerja mereka yang rendah dapat mendorong seorang auditor untuk melakukan perilaku disfungsional (Donnelly et al, 2003;Wahyudin et al, 2011).…”

Section: Pendahuluanunclassified

“…Selain itu, penelitian lain menjelaskan bahwa persepsi pribadi atas kinerja mereka yang rendah dapat mendorong seorang auditor untuk melakukan perilaku disfungsional (Donnelly et al, 2003;Wahyudin et al, 2011). Pada penelitian lain niat mengundurkan diri (turnover intention) untuk mendapatkan pekerjaan lain dapat membuat auditor untuk berperilaku disfungsional (Donnelly et al, 2003;Ghorbanpour et al, 2014;Maryanti, 2005).…”

Section: Pendahuluanunclassified

“…Beberapa penelitian terdahulu menyatakan bahwa cara pandang seseorang dan tindakan yang akan mereka lakukan dalam menjalankan suatu keadaan yang sama dapat berbeda tergantung pada locus of control yang dimiliki individu tersebut (Donnelly et al, 2003;Ghorbanpour et al, 2014;Kartika & Wijayanti, 2007). Menurut Gibson et al (2012) mengemukakan bahwa locus of control terbagi atas dua bagian yaitu internalizer dan externalizers.…”

Section: Disfungsionalunclassified

“…Hasil penelitian ini mendukung beberapa penelitian terdahulu yang menunjukkan hasil bahwa locus of control berpengaruh positif terhadap perilaku audit disfungsional. Beberapa penelitian terdahulu menunjukan hasil bahwa locus of control eksternal berpengaruh terhadap auditor untuk melakukan perilaku audit yang disfungsional (Donnelly et al, 2003;Ghorbanpour et al, 2014;Kartika & Wijayanti, 2007).…”

Section: Pengaruh Locus Of Control Terhadapunclassified

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Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

Rindawan

2018

JEM

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This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.

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Section: Pendahuluanunclassified

Section: Disfungsionalunclassified

Section: Pengaruh Locus Of Control Terhadapunclassified

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Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

Rindawan

2018

JEM

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“…Employees with high organizational commitment has a different attitude than that committed low. Some research indicates that organizational commitment positively affects performance (Ghorbanpour et al, 2014). Besides the company's contribution efficiency is also influenced by job satisfaction.…”

Section: Introductionmentioning

confidence: 99%

Mastery of Information Technology and Organizational Learning Culture Impact on Job Performance in Education Institute Sabilillah East Java

Fatmah¹

2020

Sinergi J. Ilm. Ilmu Manaj

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The purpose of this study was to examine and analyze the impact mastery of information technology, organizational learning culture, job satisfaction and organizational commitment impact on job performance. The method to analyze data is structural equation modeling. Based on the analysis found that: First, information technology positive effect on job satisfaction. Second, organizational learning negative effect on job satisfaction. Third, job satisfaction is not significant positive effect on organizational commitment. Fourth, organizational learning positive effect on organizational commitment. Fifth, information technology positive effect on organizational commitment. Sixth, information technology negative effect on job performance. Seventh, organizational learning positive effect on job performance. Eighth, organizational commitment positive effect on job performance. Ninth, job satisfaction positive effect on job performance. The results of this study are expected to provide new findings which will enrich the theory of human resource management and behavioral theory of educational institutions, especially with regard to job performance

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Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

Sugeng Wiyantoro,

Yan,

Yuanyuan

2023

Cogent Business & Management

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Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model

Cited by 9 publications

References 12 publications

Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

Mastery of Information Technology and Organizational Learning Culture Impact on Job Performance in Education Institute Sabilillah East Java

Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

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