THE ROLE OF ORGANIZATIONAL COMMITMENT ON INDIVIDUAL CHARACTERISTICS THAT INFLUENCE OF AUDITOR ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR (CS)

Ceacilia, Sri Mindarti and Elen, Puspitasari THE ROLE OF ORGANIZATIONAL COMMITMENT ON INDIVIDUAL CHARACTERISTICS THAT INFLUENCE OF AUDITOR ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR (CS). International Journal of Business, Economics and Law.

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Abstract

The purpose of this study is to analyze the organizational commitment that moderating effect on the individual characteristics, ie turnover intentions and the auditor performance toward the acceptance of dysfunctional audit behavior. The important issue that motivated this study is rampant various cases involving auditors. The important issue that motivated this study is rampant various cases involving auditors. The theory used in this research is attribution theory. The population in this study were the auditors who work in public accounting firm in Indonesia. Auditors who already have a working period at least one year as a criteria sample. Data obtained by questionnaire and analyzed using regression. The results showed that the characteristics of individuals which turnover intentions have a positive influence on the acceptance of dysfunctional audit behavior. While the auditors performance has a negative influence on the acceptance of dysfunctional audit behavior. The results of this study indicate that organizational commitment have a role as a moderating influence on the turmover intentions and auditor performance toward the acceptance of dysfunctional audit behavior. The results obtained from this study are expected to contribute to the development of the auditing literature, especially regarding the influence of individual characteristics on the performance of auditors which can be used as a reference in similar studies as well as an input for the firm in making policies to increase the performance of auditors.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Jati Sasongko Wibowo
Date Deposited:	06 Jan 2020 19:08
Last Modified:	06 Jan 2020 19:08
URI:	https://eprints.unisbank.ac.id/id/eprint/6340

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