Dysfunctional Behavior Determinant Factors: Internal And Personal Characteristic Perspective

Fahruddin Z. Olilingo (Faculty of Economics Department of Economics Development Studies, Universitas Negeri Gorontalo, Gorontalo)
Aditya Halim Perdana Kusuma Putra (Department of Management, Faculty of Economics and Business, Universitas Muslim Indonesia, Makassar)

Jurnal Akuntansi
Vol. 25 No. 2 (2021): December 2021

This study aims to analyze the effect of time budget pressure, task complexity, and personal characteristics of auditors either directly or with moderation on dysfunctional behavior. This study involved 56 auditors with the data collection method in a questionnaire. The study results stated that the four hypotheses were positively and significantly affected. In the direct testing stage, the impact of the task complexity variable is the most dominant variable with a powerful effect than the demonstration of the relationship involving the time budget pressure variable on dysfunctional behavior. Furthermore, in testing the moderation of personal characters, which moderate the relationship between task complexity and dysfunctional behavior, this is the most dominant variable.