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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Nadiah Zahra
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Economics, Econometrics & Finance

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Pengaruh Tipe Kepribadian Auditor dan Budaya Organisasi terhadap Perilaku Disfungsional Audit Nadiah Zahra; Hajan Hidayat; Adhitomo Wirawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2664

Abstract

This study aims to determine whether there is influence personality type A auditor and organizational culture on audit dysfunctional behavior. The method used was a survey using a questionnaire of 34 respondents who were auditors at 5 public accounting firm Batam. The research hypothesis was tested using a multiple regression analysis. This study uses primary data in the form of a questionnaire with a 5-point Likert scale. The auditor's personality type is measured by ambitious, competitive, and achievement-oriented attitudes. Organizational culture variables are measured by the ethical attitudes that exist in an organization. The results revealed that there was no effect between auditor A personality type and organizational culture on audit dysfunctional behavior. Future studies can add other variables and enlarge the population area.
Co-Authors Adhitomo Wirawan Hajan Hidayat