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All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Ilmiah JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies IIJSE EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Akurasi
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : Eduvest - Journal of Universal Studies

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Determinants and Consequences of Auditor Deviant Behavior Suwardi, Suwardi; Khomsiyah, Khomsiyah
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.49992

Abstract

Audit quality became an important issue after a global corporate scandal that revealed auditors' inability to detect financial statement fraud, leading to corporate bankruptcies and scandals. Auditors' deviant behavior, such as inindependence and incompetence in the implementation of duties, has the potential to damage audit quality. This study aims to analyze the factors that cause auditor behavior to deviate and their impact on audit quality in Jakarta, Indonesia. The factors analyzed include time budget pressure, task complexity, client importance, and organizational commitment. This survey involved 103 respondents who were selected by purposive sampling. The results showed that time budget pressure, client importance, and organizational commitment contributed to auditor deviant behavior, while task complexity had no significant effect. The auditor's deviant behavior has a negative impact on the quality of audits, which in turn can damage public trust in the audit profession. This study provides insights for regulators and public accounting firms to identify factors that affect auditor behavior and audit quality degradation, and develop approaches to minimize deviant behavior without sacrificing audit value for external users.
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Dida Nurhaida Dina Aulia Fadillah, Haqi Hermien Triyowati, Hermien Hukama, Afifah Nidaul Hutajulu, Dual Saper Imani, Carolyn Natasya Junaedi, Daniel Kurnia, Ervina Lorentia, Lisa Martha, Henri Muzhaffar, Muhammad Rafid Nashrullah, Moh. Haidar Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Suhardjo Suwardi Suwardi Syakur, Susilowati Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito Yustia, Lisa