Detail Inovasi Perguruan Tinggi


Tema: Journal of Advanced Research in Dynamical and Control Systems (JARDS) ISSN: 1943-023X Vol.11, No. 03, Special Issue, 2019
Judul: Analysis of Factors that Affect Auditor Fee toward the Dysfunctional Audit Behavior
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0403127501

Tahun: 2019

Dysfunctional audit behavior is an adapted reaction of the audit environment (like a controlling system). This behavior can have a directly impact to the audit qualities, such as premature sign-off, underreporting of audit time. The goal of this research is to empirically examine and analyze the performance variables, turnover intention and organizational commitment, which is directly affect toward the dysfunctional audit behavior.Population in this research is auditors who works at public accountant firm in which have been registered in Financial Services Authoritydomiciled in Jakarta. Meanwhile, determined sample conducted with convenience sampling with the certain respondents obtained from somePublic Accountant Firms. Questionnaire is used to collect the research data. The analytical tool used in this study is a multiple regression analysis. The results shown that the performance as a variable and organizationalcommitment have no effecttowarddysfunctional audit behavior, whereas the turnover intention affect the dysfunctional audit behavior. Simultaneously performance, turnover intention and organizational commitment affect toward the dysfunctional audit behavior.