THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

scholarly journals Behaviour models of audit quality reduction associated with auditor’s work stress

2021 ◽  
Vol 187 (1-2) ◽  
pp. 215-222
Author(s):  
Mannan Arifuddin ◽  
◽  
Said Darwis ◽  
Sri Sundari ◽  
◽  
...  
Keyword(s):  
Locus Of Control ◽  
Work Stress ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
External Locus ◽  
Long Period ◽  
Working Stress ◽  
Reduction Behaviour ◽  
External Locus Of Control

The current study’s main aim is to examine a behaviour model of reducing audit quality in relation to auditor work stress. The study was performed in 2020 and the cases in the current research were auditors of the Audit Board of the Republic of Indonesia (BPK), auditors of the Development Finance Audit Board (BPKP) and public accounting firm (KAP) auditors in South Sulawesi Province. The sample numbers is determined according to the sample size needed via data investigation employing the Partial Least Square approach, using a random sampling method. The data collected by utilizing a questionnaire and questionnaire data, which can be analyzed as many as 97. The output of this study indicate: (1) the long period pressure cause increase auditor working stress; (2) the long period pressure cause the reduction of audit quality behaviour; (3) the long period conflict cause increase auditors’ working stress; (4) the high role conflict cause increasement the audit quality reduction behaviour; (5) external locus of control cause increasement auditors’ working stress; (6) external locus of control will increase audit quality reduction behaviour, and (7) high work stress cause reduction of audit quality behaviour.

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

2018 ◽  
Vol 14 (1) ◽  
pp. 28-39
Author(s):  
Fatia Putri Rindawan
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Related Field ◽  
Time Budget Pressure ◽  
Positive Effect

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.

scholarly journals IMPACT OF THE PERSONALITY, PROFESSIONALISM, AND SPIRITUALITY ON DYSFUNCTIONAL BEHAVIOUR (A CASE STUDY OF INDONESIAN ACCOUNTANTS)

2019 ◽  
Vol 7 (5) ◽  
pp. 12-23
Author(s):  
Dyah N.A. Janie ◽  
Jaka Isgiyarta
Keyword(s):  
Locus Of Control ◽  
Work Environment ◽  
Reasoned Action ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
Accounting Firms ◽  
Positive Effects ◽  
Use Of Data ◽  
The Impact

Purpose of the study: This examination means to inspect the impact of locus of control on the reception of dysfunctional behaviour in auditing and to accountants’ professional commitment. We test the impact of accountants’ professional commitment to the reception of dysfunctional behaviour in auditing. We also dissect how work environment spirituality would moderate them. Methodology: The population was public accountants in Indonesia, selected using convenience sampling method due to the uncertainness of the population. Partial Least Square and WarPLS 6.0 were utilized to break down the information. The use of data collection methods in the form of online questionnaires directly addressed to all Indonesian accounting firms e-mail addresses. Main Findings: Locus of control proved to have positive effects on the behavioural dysfunctional audits reception and auditors' professional commitment. Professional commitment is not proven to harm the reception of dysfunctional behaviour in auditing. Work environment spirituality is not proven to moderate the relationship between professional commitment and reception of dysfunctional behaviour in auditing. Applications of this study: The more bound an auditor is to his profession, also makes him take actions that are less ethical, justifying any means so that his business can continue to run. Auditor's attachment to his profession gives an adverse impact. They need to develop themselves, switching to other professions, such as being an Accountant Educator, Management Accountant, or entering the public sector. Novelty/Originality of this study: This study combines reasoned action and contingency theory. It also connects locus of control and professional commitment. We also adopt work environment spirituality in the model of reception of dysfunctional behaviour in auditing that researchers have never used before. We also integrate extrinsic/environmental factor as a moderating, not as an independent variable. We also utilized online questionnaires.

scholarly journals Compensation, Career Development, and Job Satisfaction as the Antecedent of Nurse Turnover Intention

2021 ◽  
Vol 10 (2) ◽  
pp. 139-147
Author(s):  
Nur Hidayah ◽  
Hana Rizki Ananda
Keyword(s):  
Job Satisfaction ◽  
Career Development ◽  
Turnover Intention ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Cross Sectional ◽  
Professional Nurses ◽  
The Impact

The shortage of professional nurses in a hospital is to threaten service quality and patient safety. Inadequate compensation, no career development, and dissatisfaction can increase turnover intention. Increasing professional nurses' resilience is better than recruiting new nurses from an economic perspective. The research analyzed the effect of compensation and carrier development on job satisfaction and the impact on nurses' turnover intention in a private hospital in Yogyakarta, Indonesia. A quantitative research design with the cross-sectional approach was used. The sampling technique was simple random sampling. The samples consisted of 47 nurses who made a self-reported by filling out the questionnaire. Data analysis used Partial Least Square. The study found that compensation and career development had direct and significant effects on Turnover Intention. Moreover, compensation and career development also had indirect and significant Turnover Intention effects through job satisfaction as the intervening variable.

The impact of the quality of intelligent experience on smart retail engagement

2020 ◽  
Vol 38 (7) ◽  
pp. 877-891 ◽  
Author(s):  
Xiaojun Fan ◽  
Nanxi Ning ◽  
Nianqi Deng
Keyword(s):  
Technology Integration ◽  
Intelligent Systems ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Customer Engagement ◽  
Content Type ◽  
The Impact ◽  
The Relationship

PurposePrevious studies have considered customers' psychological responses to intelligent retail technology adoption, but have not considered how technology integration systems could promote the relationship between retailers and consumers. Based on the Stimulus–Organism–Response framework, this paper proposes a customer engagement model in a fully intelligent retail environment. The concept of the quality of intelligent experience is constructed from the perspective of customer experience, and the effect of the mechanism of smart retail on the customer engagement relationship is discussed.Design/methodology/approachUsing two surveys, this study analyzes 201 (in study 1) and 321 (in study 2) questionnaires by using structural equation model in partial least square software.FindingsThe analysis shows that the human–machine interaction, intelligent systems and the product content of the quality intelligent experience significantly impact customer engagement on smart retail.Research limitations/implicationsThis research was designed for general retail products, without distinguishing between different product types. Thus, it did not consider the moderating effect of product types.Practical implicationsThe findings enrich the intelligent retail technology field and provide operable guidance to help smart retailers improve customer relations.Originality/valueThis paper proposes a customer engagement model to describe how technology integration systems promote the relationship between retailers and consumers.

scholarly journals Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

2021 ◽  
Vol 2 (2) ◽  
pp. 14-28
Author(s):  
Amadea Devota ◽  
Hero Priono
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Quality Audit ◽  
Audit Fee ◽  
The Impact ◽  
Public Accountant

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and  selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed  right to the auditors  in the  Public Accountant Firms  in Surabaya City that  are  used  as  research  sample. The  data  analysis  technique  used  Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

scholarly journals TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES

2018 ◽  
Vol 16 (2) ◽  
pp. 18-38
Author(s):  
Sekar Akrom Faradiza ◽  
Januar Chritianto
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Self Esteem ◽  
Rate Performance ◽  
Friedman Test ◽  
High Quality ◽  
Time Budget Pressure ◽  
Pressure Factor

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.  

scholarly journals Quality of Work Life and Turnover Intention: A Partial Least Square (PLS) Approach

2013 ◽  
Vol 119 (1) ◽  
pp. 405-420 ◽  
Author(s):  
Lilis Surienty ◽  
T. Ramayah ◽  
May-Chiun Lo ◽  
Azlin Natasha Tarmizi
Keyword(s):  
Turnover Intention ◽  
Work Life ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Of Work Life ◽  
Quality Of Work

scholarly journals Auditors’ professional commitment, time budget pressure, independence, and audit quality

2020 ◽  
Vol 9 (6) ◽  
pp. 263-273
Author(s):  
Melati Ayu Lestari ◽  
Sutrisno T ◽  
Aulia Fuad Rahman
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
The Republic ◽  
Questionnaire Method ◽  
Audit Reports ◽  
Time Budget Pressure

This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

scholarly journals Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable

2020 ◽  
Vol 1 (3) ◽  
pp. 46-55
Author(s):  
I Made Purba Astakoni ◽  
Ida Bagus Swaputra ◽  
Ni Made Satya Utami ◽  
Yenny Verawati
Keyword(s):  
Audit Quality ◽  
Group Analysis ◽  
Auditor Independence ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Positive Effect

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.

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