Tjan, Juliyanty Sidik and Prof. Eko Ganis, S,SE.,M.Com (Hons) , Ph.D and Aulia Fuad Rahman, SE., M.Si, DBA,SAS.Ak,.CA and Imam Subekti, SE.,M.Si, Ak. CA. Ph.D (2019) Perilaku Disfungsional Auditor: Suatu Pengujian Empiris Evaluasi Kinerja, Kompleksitas Tugas Dan Karakteristik Personal. Doktor thesis, Universitas Brawijaya.
Abstract
Perilaku disfungsional auditor adalah perilaku menyimpang yang semakin meningkat dari tahun ketahun sehingga berdampak buruk bagi auditor individual, Kantor Akuntan Publik (KAP), profesi audit dan komunitas bisnis yang lebih luas. Sehubungan dengan hal tersebut, penelitian ini bertujuan: pertama, menguji pengaruh evaluasi kinerja (fokus efesiensi, fokus klien, fokus kualitas) dan kompleksitas tugas terhadap perilaku disfungsional auditor. Kedua, menguji pengaruh kompleksitas tugas terhadap perilaku disfungsional auditor dimediasi keinginan berpindah (turnover intention) dan dimoderasi komitmen profesional. Unit analisis penelitian ini adalah auditor KAP di Jakarta, Jawa timur, Bali dan Sulawesi Selatan Tahun 2018. Data penelitian dikumpulkan melalui pengiriman kuisioner secara langsung ke KAP, email dan WhatsApp dengan fasilitas google form. Data yang terkumpul sebanyak 262 dan teknik analisisnya menggunakan SMART PLS 3. Hasil pengujian membuktikan bahwa pertama, semakin tinggi evaluasi kinerja fokus efesiensi dan kompleksitas tugas maka semakin tinggi perilaku disfungsional auditor selanjutya, semakin rendah evaluasi kinerja fokus klien dan evaluasi kinerja fokus kualitas maka semakin tinggi perilaku disfungsional auditor. Kedua, keinginan berpindah (turnover intention) memediasi secara parsial dan komitmen profesional memperlemah pengaruh kompleksitas tugas terhadap Perilaku disfungsional auditor.
English Abstract
The dysfunctional auditor behavior is an aberrant behavior that increases year on year which has adverse impact for individual auditor, Accountant Firm, audit profession, and bigger business community. Therefore, the purposes of this study are as follows: first is to test the influence of perfomance evaluation (focusing on efficiency, focusing on client, focusing on quality) and task complexity on the dysfunctional auditing behavior. Second, is to test task complexity on the dysfunctional auditor behavior mediated by turnover intention and having professional commitment as the moderator. The unit of analysis of this study is the auditor of Accountant Firm in Jakarta, East Java, Bali and South Sulawesi in 2018. The data were collected through questionnaires that were made with google form and directly distributed to the Public Accountant Office, email and Whatsapp and resulting in 262 respondent that were analyzed by using SMART PLS 3 analysis technique. The results of the testing show that the higher the performance evaluation focusing on efficiency and task complexity, the higher the dysfunctional auditor behavior. Moreover, the lower the performance evaluation focusing on client and quality, the higher the dysfunctional auditor behavior. Second, the turnover intention that partially mediate and professional commitment weaken the influence of complexity task on the dysfunctional auditor behavior
Other obstract
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| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | DIS/657.45/FE/p/2019/061904240 |
| Uncontrolled Keywords: | :Perilaku disfungsional auditor, evaluasi kinerja (fokus efesiensi, klien dan kualitas), kompleksitas tugas, keinginan berpindah (turnover intention),komitmen profesional, Dysfunctional auditor behavior, performance evaluation (focusing on efficiency, client and quality), task complexity, turnover intention,professional commitment. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Doktor Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 19 Aug 2022 02:10 |
| Last Modified: | 19 Aug 2022 02:10 |
| URI: | http://repository.ub.ac.id/id/eprint/193351 |
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