Edy Sujana, - (2008) Pengaruh Faktor Karakteristik Individu Dan Lingkungan Terhadap Perilaku Disfungsional Auditor Pada Kantor Kuntan Publik di Yogyakarta, Jawa Timur, Bali Dan Nusa Tenggara. Disertasi thesis, Universitas Airlangga.

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Abstract

Disfunctional auditor's behavior has occured in various countries, including in Indonesia. This behavior have direct and indirect effect with audit quality. However, there is no research trying to explain factors comprehensively influencing it. The objective of the research in this dissertation are to test and explain the effect of the locus of control, time budget pressure, sanction of dysfunctional auditor's behavior, efectiveness of review and control, fmancial compensation, moral judgement, and intention to quit toward dysfunctional auditor's behavior. More particulary, the research attempts to get causal relationship among variables involved. Questionnaire was used to collect data. The analysis unit was auditor's behavior. The research population was 662 auditor in Accounting firms at Yogyakarta, East Java, Bali and Nusa Tenggara. The research sample was 161 auditor. The research respondents were yunior auditors, senior auditors, supervisors and managers of accounting firms. Structural Equation Modeling was used to test the hypothesis. The finding of the research showed that external locus of control, the height of time budget pressure, ineffectiveness and weakness of review and control, inequity of financial compensation, low moral judgement and high intentions to quit as antesedences of dysfunctional auditor's behavior. This study can not support the hypothesis that sanction of dysfunctional auditor's behavior affected the dysfunctional auditor's behavior. Based on the finding in this study, it is suggested that dysfunctional auditor's behavior should be minimized by improving and consistently applying review and quality control, improving the compensation system, time budget preparation and continuously hold training and refreshing related to the personality and the auditor ethics knowledge. The finding of the study provided input to develop comprehensive research model about dysfunctional auditor's behavior by adding more variables (e.g. laws, politics and social aspects) and to develop the research in government and public sector auditors.

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