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All Journal Krisna: Kumpulan Riset Akuntansi
I Gusti Ayu Eka Wulandari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EFEK MODERASI SIFAT MACHIAVELLIAN PADA PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Putu Purnama Dewi; I Gusti Ayu Eka Wulandari; Putu Irma Yunita
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.213-225

Abstract

This research examines how time constraints and task difficulty affect counterproductive audit practices, considering the moderating effect of manipulative personality characteristics. The study utilized survey data from 105 professionals working in public accounting firms throughout Denpasar. Analytical methods included multivariate regression and interaction effect testing. The outcomes demonstrate that both time pressure and task intricacy substantially increase non-compliant audit behaviors. Additionally, Machiavellian disposition significantly intensifies these relationships. These results highlight how personal temperament variables can amplify the effect of workplace stressors on professional conduct deviations within auditing contexts.
Co-Authors Putu Irma Yunita Putu Purnama Dewi