Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor
Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationsh...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Satya Wacana
2016-12-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | http://ejournal.uksw.edu/jeb/article/view/513 |
| _version_ | 1797429599827656704 |
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| author | Aprina Nugrahesthy Sulistya Hapsari |
| author_facet | Aprina Nugrahesthy Sulistya Hapsari |
| author_sort | Aprina Nugrahesthy Sulistya Hapsari |
| collection | DOAJ |
| description | Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior.
Abstrak
Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. |
| first_indexed | 2024-03-09T09:15:28Z |
| format | Article |
| id | doaj.art-1291a6865aa640a78b97043f338dea8d |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-09T09:15:28Z |
| publishDate | 2016-12-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-1291a6865aa640a78b97043f338dea8d2023-12-02T07:06:44ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472016-12-0119344146210.24914/jeb.v19i3.513466Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja AuditorAprina Nugrahesthy Sulistya Hapsari0Satya Wacana Christian UniversityAuditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior. Abstrak Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.http://ejournal.uksw.edu/jeb/article/view/513personal characteristicsauditors’ performance assessordysfunctional audit behavior |
| spellingShingle | Aprina Nugrahesthy Sulistya Hapsari Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor Jurnal Ekonomi dan Bisnis personal characteristics auditors’ performance assessor dysfunctional audit behavior |
| title | Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor |
| title_full | Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor |
| title_fullStr | Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor |
| title_full_unstemmed | Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor |
| title_short | Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor |
| title_sort | perilaku tuna fungsi auditor pengujian atas karakteristik personal dan penilai kinerja auditor |
| topic | personal characteristics auditors’ performance assessor dysfunctional audit behavior |
| url | http://ejournal.uksw.edu/jeb/article/view/513 |
| work_keys_str_mv | AT aprinanugrahesthysulistyahapsari perilakutunafungsiauditorpengujianataskarakteristikpersonaldanpenilaikinerjaauditor |