Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De

The Relationship Between Machiavellian, Personality Traits, and Organizational Ethical Culture and Auditor Dysfunctional Behavior (A Survey of Auditors at the Audit Board of the Republic of Indonesia (BPK RI))

Wardhani, Dhahlia Dian Wijaya (Unknown)
Koeswayo, Poppy Sofia (Unknown)
Mubarok, Ahmad Zakie (Unknown)



Article Info

Publish Date
21 Oct 2025

Abstract

This research was conducted based on the phenomenon of dysfunctional auditor behavior, which is a major concern that has the potential to undermine the reputation of the Audit Board of the Republic of Indonesia (BPK) and one of the challenges for the BPK in preparing auditors who are able to apply the organization's core values in carrying out audit duties. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. This research method is a quantitative method with a survey approach on auditors at the BPK RI. This study uses primary data obtained through online questionnaires by 268 respondents who are sampled in the study. The data analysis method of this study is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results show that Machiavellian have a significant positive effect on dysfunctional auditor behavior, while personality traits have a significant negative effect on dysfunctional auditor behavior. Meanwhile, organizational ethical culture has a negative but insignificant effect on dysfunctional auditor behavior.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...