MIICEMA2010-182 ANALYZING THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON AUDITOR’S DYSFUNCTIONAL BEHAVIOR IN ACCOUNTING PUBLIC FIRM AT SURABAYA - INDONESIA

Marietza, Fenny (2014) MIICEMA2010-182 ANALYZING THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON AUDITOR’S DYSFUNCTIONAL BEHAVIOR IN ACCOUNTING PUBLIC FIRM AT SURABAYA - INDONESIA. MIICEMA2010-182 ANALYZING THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON AUDITOR’S DYSFUNCTIONAL BEHAVIOR IN ACCOUNTING PUBLIC FIRM AT SURABAYA - INDONESIA.

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Abstract

This study investigate the influence of internal and external factors on the auditor’s likelihood of engaging in dysfunctional audit behavior. The internal factors which are individual auditor characteristic include locus of control, performance, turnover intentions,organizational commitment and self esteem. The external factors that come from auditor’s environtment include time budget pressure, supervisor leadership style,supervisor approvals and peer pressure. The auditor dysfunctional behaviors can reflected on auditor’s premature signoff, underreporting of time and audit quality reduction behavior.The data was obtained by survey method, by given questionnaire to auditor that have 0-6 years experience from Public Accounting Firm in Surabaya. The sampling method used simple random sampling. Using multiple linear regression, only 4 (four) hypotheses was accepted. According to F test and t test result, this study indicates that auditor’s internal and external factors had a significant influence to auditor acceptance of dysfunctional audit behavior such as premature sign off. Locus of control and organizational commitment had significant influence to three type of dysfunctional auditor behavior. Time budget pressure had significant influence to premature sign off. The value of adjusted R square consistent with prior studies (Kelly, 1984; Mc Nair 1987; Kelly and Margheim, 1990)indicate that premature sign off are the most likely auditor’s dysfunctional behavior to occur.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 021 Nanik Rahmawati
Date Deposited: 06 Feb 2014 17:01
Last Modified: 06 Feb 2014 17:01
URI: http://repository.unib.ac.id/id/eprint/6410

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