The cost of a divided America: an experimental study into destructive behavior

Does political polarization lead to dysfunctional behavior? To study this question, we investigate the attitudes of supporters of Donald Trump and of Hillary Clinton towards each other and how these attitudes affect spiteful behavior. We find that both Trump and Clinton supporters display less positive attitudes towards the opposing supporters compared to coinciding supporters. More importantly, we show that significantly more wealth is destroyed if the opponent is an opposing voter. This effect is mainly driven by Clinton voters. This provides the first experimental evidence that political polarization leads to destructive behavior.

Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor

The research problem is related to the dysfunctional behavior of auditors in performing audit tasks. The research objective was to measure and analyze the influence of auditor competence, professional commitment and professional ethics on the dysfunctional behavior of auditors at the Representative Audit Board of South Sulawesi Province. The data collection method used a questionnaire technique with a total of 54 auditors as respondents. Data analysis using multiple regression analysis techniques. The results showed that auditor competence and professional ethics have a negative and significant effect on auditors' dysfunctional behavior. Meanwhile, professional commitment has no effect on auditors' dysfunctional behavior.AbstrakMasalah penelitian terkait dengan perilaku disfungsional auditor dalam melakukan tugas audit. Tujuan penelitian untuk mengukur dan menganalisis pengaruh kompetensi auditor, komitmen profesional dan etika profesi terhadap perilaku disfungsional auditor pada Badan Pemeriksa Keuangan Perwakilan Propinsi Sulawesi Selatan. Metode pengumpulan data menggunakan teknik kuesioner dengan jumlah responden sebanyak 54 auditor. Analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor dan etika profesi berpengaruh negatif dan signifikan terhadap perilaku disfungsional auditor. Sedangkan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional auditor.

The relative influence of spectator dysfunctional behavior on spectator enjoyment in Major League Baseball

PurposeThe purpose of this study is to evaluate the perceived enjoyment that is derived from spectators observing other spectators’ dysfunctional behavior during a game.Design/methodology/approachUsing four forms (i.e. fighting, verbal assault, disrupting play and throwing missiles) of spectators dysfunctional behavior (SDB), two experiments (N = 252 for Study 1 and N = 92 for Study 2) were conducted in which video clips corresponding to the four types of SDB were used as experimental stimuli.FindingsThe findings indicate that participants enjoyed viewing spectators running onto the field of play significantly more than the other forms of SDB (i.e. fighting, verbal assaults and throwing missiles). The results also show no significant difference between how much spectators enjoyed the actions of fighting, verbal assault and throwing missiles.Originality/valueThe novelty of this study include the usage of a multidimensional approach to the concept of SDB and testing for a positive outcome pertaining to SDB that has largely, if not fully, been examined using negative inputs and outputs.

Peril, Prudence and Planning as Risk, Avoidance and Worry

Risk occupies a central role in both the theory and practice of decision-making. Although it is deeply implicated in many conditions involving dysfunctional behavior and thought, modern theoretical approaches to understanding and mitigating risk, in either one-shot or sequential settings, have yet to permeate fully the fields of neural reinforcement learning and computational psychiatry. Here we use one prominent approach, called conditional value-at-risk (CVaR), to examine optimal risk-sensitive choice and one form of optimal, risk-sensitive offline planning. We relate the former to both a justified form of the gambler’s fallacy and extremely risk-avoidant behavior resembling that observed in anxiety disorders. We relate the latter to worry and rumination.

Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study

This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.

Patologi Birokrasi Dalam Pengelolaan Tenaga Honorer Di Kabupaten Mamuju Tengah

This study aims to examine and analyze the bureaucratic pathology model in the management of honorary staff in Central Mamuju. Some of the indicators used in this study include perceptions of managerial style, violation of legal norms, low knowledge and skills, dysfunctional behavior and internal situations in various government agencies. The research method used is qualitative by using interviews as a means of extracting secondary data. Information is obtained from local governments, namely the education office, regional civil service agencies, financial institutions, council secretariats, hospitals and honorary staff. The results showed that the management of honorary staff in Central Mamuju district still shows bureaucratic pathology. This is evident in the method of recruiting honorary staff, there are still some individuals who still practice nepotism towards the acceptance of honorary staff; the lack of discipline of honorary staff is part of the pathology of the bureaucracy. Furthermore, the discipline of honorary staff in several OPDs is still not effective; found data dissynchronization / administration mall. Data discrepancies between the SK data issued and the data on the amount of wages disbursed by regional finances; the potential for budget fattening due to the absence of data validation from financial institutions on the number of SKs in each OPD with the reality in the field. Several suggestions were given as input to correct deficiencies in the management of honorary staff in Central Mamuju District.

PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI

This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.

The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province

This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province partially and simultaneously. Its approach is quantitative, while the method is expost facto. In addition, the research design is causality. The technique of data analysis is multiple regression. The findings reveal that (1) understanding fix asset management influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 62,60%. The better the understanding of auditor on fixed asset management, the better the quality of audit report Regional Inspectorate of Gorontalo Province. (2) auditor integrity influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 66,10%. The better the auditor integrity in running the tasks mandated to him/her, the better the quality of audit report at Regional Inspectorate of Gorontalo Province. (3) understanding fixed asset management and auditor integrity simultaneously influence positively and significantly towards dependent variable (the quality of audit report at Regional Inspectorate of Gorontalo Province has determination value of 72,00% while the rest 28,00% can be explained by other variables such as objectivity, audit time pressure, organizational commitment, work loyalty, dysfunctional behavior and technical guidance related to intense and routine investigation.