Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Ni Putu Ayu Nikita Sari Wulan
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ESQ Moderates the Influence of Internal Factors on Auditor Dysfunctional Behavior Ni Putu Ayu Nikita Sari Wulan
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p15

Abstract

This research aims to provide empirical evidence of the influence of Machiavellian traits and experience on auditors' dysfunctional behavior with ESQ (Emotional Spiritual Quotient) as a moderator. The population of this research is 866 auditors who work at Public Accounting Firms in the Provinces of Bali and East Java. The sample was determined using a purposive sampling technique with data collection using a questionnaire technique. The data analysis used is Partial Least Square (PLS). PLS is a Structural Equation Modeling (SEM) model which is based on components or variants. The research results prove that Machiavellian traits have a positive effect on auditors' dysfunctional behavior, but experience has no effect on auditors' dysfunctional behavior. This research also proves that ESQ is able to weaken the influence of Machiavellian traits on auditors' dysfunctional behavior, but ESQ is unable to moderate the influence of experience on auditors' dysfunctional behavior. The results of this research support attribution theory and the theory of attitude change.
Co-Authors