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Case Studies | Accounting | Indonesia | Volume 8 Issue 1, January 2019

The Effect of the Auditor's Personal Characteristic on Audit Dysfunctionnal Behavior

Mariana ^[10] | Yohanis Rura ^[2] | Tawakkal

Abstract: This study aims to examine the direct effect of auditor personal characteristics, namely employee performance and turnover intention on audit dysfunctional behavior, test the influence of external locus of control in mediating employee performance on audit dysfunctional behavior, and examine the effect of organizational commitment in mediating turnover intention towards audit dysfunctional behavior. This study used a quantitative approach. The research was conducted at the Office of the Financial Supervisory and Development of the Indonesian Repubelik (BPKP-RI). The object under study is the auditor who worked at the BPKP-RI Office. Data obtained through surveys with instruments, namely questionnaires with a sample of 70 respondents. The method of taking samples used purposive sampling. Data were analysed using the Partial Least Square (PLS) method. The results of the study show that the effect of auditor's personal characteristics can directly influence audit dysfunctional behavior. In this case, the employee's performance has a non effect on audit dysfunctional behavior, external locus of control has a significant positive effect, turnover intention has a significant positive influence on audit dysfunctional behavior, and organizational commitment has a significant negative effect on audit dysfunctional behavior. External locus of control does not mediate the high relationship of auditors influencing employee performance on audit dysfunctional behavior. External locus of control possessed by auditors does not improve audit dysfunctional behavior. The same thing was also found in organizational commitment not mediating the auditor's relationship affecting turnover intention on audit dysfunctional behavior. Auditors' organizational commitment was found not to reduce the occurrence of audit dysfunctional behavior. The results of this study can be used as one of the management oversight mechanisms and the implementation of the BPKP RI HR development program regarding the problem of examiner behavior deviation so that inspectors can always work in accordance with the basic values of the Republic of Indonesia BPKP namely independence, integrity and professionalism.

Keywords: audit dysfunctional behavior, employee performance, external locus of control, turnover intention, organizational commitment, Partial Least Square

Edition: Volume 8 Issue 1, January 2019,

Pages: 711 - 715

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