E-JURNAL AKUNTANSI
Vol 26 No 2 (2019)

Pengaruh Sifat Machiavellian, Time Budget Pressure, Loc Pada Dysfunctional Audit Behavior, Akuntan Publik Di Bali

AA Istri Pranyanita (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Sujana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Feb 2019

Abstract

This study aims to obtain empirical evidence regarding the effect of machiavellian properties, time budget pressure, locus of control on behavioral dysfunctional audit. The population in this study is an auditor who works in a public accounting firm in Bali with a total sample of 54 auditors, taken using a purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The test results show that machiavellian properties, time budget pressure, and external locus of control have a positive effect on behavioral dysfunctional audit. Whereas internal locus of control has a negative effect on behavioral dysfunctional audit. One of the factors that influence this behavior deviation is internal factors, namely personal characteristics, as well as external factors that are in the outside environment of the auditor. Dysfunctional audit behavior can reduce audit quality that has an impact on the auditing profession. Keywords: Dysfunctional audit behavior, machiavellian, time budget pressure

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...