ESQ Pemoderasi Pengaruh Faktor Internal pada Perilaku Disfungsional Auditor
Abstract
This research aims to provide empirical evidence of the influence of Machiavellian traits and experience on auditors' dysfunctional behavior with ESQ (Emotional Spiritual Quotient) as a moderator. The population of this research is 866 auditors who work at Public Accounting Firms in the Provinces of Bali and East Java. The sample was determined using a purposive sampling technique with data collection using a questionnaire technique. The data analysis used is Partial Least Square (PLS). PLS is a Structural Equation Modeling (SEM) model which is based on components or variants. The research results prove that Machiavellian traits have a positive effect on auditors' dysfunctional behavior, but experience has no effect on auditors' dysfunctional behavior. This research also proves that ESQ is able to weaken the influence of Machiavellian traits on auditors' dysfunctional behavior, but ESQ is unable to moderate the influence of experience on auditors' dysfunctional behavior. The results of this research support attribution theory and the theory of attitude change.
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References
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Dalli, N., Asni, N., & Suaib, D. F. A. (2017). Pengaruh Kecerdasan Intelektual, Emosional, dan Spiritual (ESQ) dan Lokus Pengendalian (Locus of Control) Terhadap Penerimaan Perilaku Disfungsional Audit (Studi Pada Badan Pemeriksa Keuangan Perwakilan Sulawesi Tenggara). Jurnal Akuntansi Dan Keuangan, 2(2), 86–96.
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Devi, N. P. A., & Ramantha, I. W. (2017). Tekanan Anggaran Waktu, Locus of Control, Sifat Machiavellian, Pelatihan Auditor sebagai Anteseden Perilaku Disfungsional Auditor. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2318–2345.
Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67. https://doi.org/10.5296/wjbm.v3i1.11321.
Havel, N., Nasir, A., & Diyanto, V. (2017). Pengaruh Karakteristik Personal Auditor dan Emotional Spiritual Quotient (ESQ) Terhadap Penerimaan Perilaku Disfungsional Audit. JOM Fekom, 4(1), 3706–3720.
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Herda, D. N., & Martin, K. A. (2016). The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis. Current Issues in Auditing, 10(2). https://doi.org/10.2308/ciia-51479
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Lenggono, T. O., & Leatemia, S. Y. (2019). Pengaruh Sifat Machiavellian, Perkembangan Moral, dan Locus of Control Terhadap Dysfunctional Behavior (Studi Empiris pada Kantor BPK dan BPKP Perwakilan Provinsi Maluku). Jurnal SOSOQ, 7(2), 1–8. http://korupsi.vivanews.com
Limanto, M., & Sukartha, I. M. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 27(2), 874–898. https://doi.org/10.24843/eja.2019.v27.i02.p02
Martini, N., & Pertama, R. (2019). Perilaku Disfungsional Auditor: Dampak Kompetensi Auditor, Sifat Machiavellian. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 66–74. https://doi.org/10.22225/we.18.1.987.1-16
Pratiwi, N., Hasan, A., & Andreas. (2019). Pengaruh Skeptisisme Profesional, Komitmen Organisasi, Tekanan Anggaran Waktu dan Kinerja Auditor Terhadap Perilaku Disfungsional Audit dengan Emotional Spiritual Quotient sebagai Variabel Moderating (Studi Empiris pada Inspektorat Provinsi Riau). Pekbis Jurnal, 11(3), 198–209.
Pratiwi, R., Nasir, A., & Safitri. Devi. (2017). Faktor-faktor yang Mempengaruhi Personal Auditor Independen Terhadap Perilaku Disfungsional Audit (Studi empiris pada Auditor di KAP Pekanbaru dan Padang). JOM Fekon, 4(1), 714–723.
Rahmawati, P., & Halmawati, H. (2020). Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang. Wahana Riset Akuntansi, 8(1), 35. https://doi.org/10.24036/wra.v8i1.109102
Ridaryanto, P. (2017). Analisis Pengaruh Karakteristik Personal Terhadap Perilaku Menyimpang Pelaksanaan Audit. BALANCE, 2, 167–182.
Sagara, Y., & Atikah, N. (2021). Kepribadian Machiavellianism pada Aspek Perilaku Auditor. Jurnal Kajian Akuntansi, 5(1), 2579–9975. http://jurnal.ugj.ac.id/index.php/jka
Salovey, P., & Mayer, J. D. (1990). Emotional Intelligence. Imagination, Cognition and Personality, 9(3), 185–211. https://doi.org/10.2190/dugg-p24e-52wk-6cdg
Sari, P. I. K., Rasmini, N. K., Budiartha, I. K., & Widanaputra, A. A. G. P. (2020). The mediating effect of auditor dysfunctional behavior on machiavellian character and time budget pressure of audit quality. Accounting, 6, 1093–1102. https://doi.org/10.5267/j.ac.2020.7.009
Setiyani, L., & Saud, I. M. (2018). Pengaruh Sifat Machiavellian, Karakter Personal, dan Kinerja Pegawai Terhadap Perilaku Disfungsional Auditor (Studi Empiris pada Perwakilan Inspektorat di Provinsi Banten). Jurnal REKSA: Rekayasa Keuangan, Syariah, Dan Audit, 5(2), 67–86.
Siegel, Gary & Marconi, Helene Ramanauskas. (1989). Behavioral Accounting. United States: South-Western Publishing Co.
Silaban, A. (2012). Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit. Jurnal Akuntansi, XV(02), 308–320.
Soares, C., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2021). Pengaruh Independensi, Audit Fee, Audit Tenure, Pengalaman Auditor Serta Due Professional Care Terhadap Kualitas Audit. Jurnal Kharisma, 3(1), 32–41.
Syam, M. A., Djaddang, S., Mulyadi, & Ghozali, I. (2020). The Attributes od Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis. International Journal of Financial Research, 11(2), 311–322. https://doi.org/10.5430/ijfr.v11n2p311
Widyastuti, W., & Ludigdo, U. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Budaya Organisasi Terhadap Perilaku Etis Auditor Pada KAP. Jurnal Akuntansi Multiparadigma, 1(1), 141–154.
Asriningpuri, G. P., & Gruben, F. (2021). The Effect of Time Budget Pressure and Dysfunctional Auditor Behavior on Audit Quality: A case Study in An Audit Firm in Indonesia. Diponegoro Journal of Accounting, 10(4), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting.
Christie, R., & Geis, F. L. (1970). Studies in Machiavellianism. United States: Academic Press, Inc. (London) Ltd.
Dalli, N., Asni, N., & Suaib, D. F. A. (2017). Pengaruh Kecerdasan Intelektual, Emosional, dan Spiritual (ESQ) dan Lokus Pengendalian (Locus of Control) Terhadap Penerimaan Perilaku Disfungsional Audit (Studi Pada Badan Pemeriksa Keuangan Perwakilan Sulawesi Tenggara). Jurnal Akuntansi Dan Keuangan, 2(2), 86–96.
Dalton, D., & Radtke, R. R. (2013). The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing. Journal of Business Ethics, 117(1), 153–172. https://doi.org/10.1007/s10551-012-1517-x
Devi, N. P. A., & Ramantha, I. W. (2017). Tekanan Anggaran Waktu, Locus of Control, Sifat Machiavellian, Pelatihan Auditor sebagai Anteseden Perilaku Disfungsional Auditor. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2318–2345.
Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67. https://doi.org/10.5296/wjbm.v3i1.11321.
Havel, N., Nasir, A., & Diyanto, V. (2017). Pengaruh Karakteristik Personal Auditor dan Emotional Spiritual Quotient (ESQ) Terhadap Penerimaan Perilaku Disfungsional Audit. JOM Fekom, 4(1), 3706–3720.
Heider, F. (1958). The Psychology of Interpersonal Relations. John Wiley & Sons, Inc.
Herda, D. N., & Martin, K. A. (2016). The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis. Current Issues in Auditing, 10(2). https://doi.org/10.2308/ciia-51479
Goleman, Daniel. (1998). Working With Emotional Intelligence. New York: Bantam Dell.
Indrajaya, A. A. N., Astika, I. B. P., & Mimba, N. P. S. H. (2017). Pengaruh Intellegence Quotient, Emotional Quotient, Spiritual Quotient, dan Time Budget Pressure pada Perilaku Underreporting of Time. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(2), 82–92. https://doi.org/10.24843/jiab.2017.v12.i01.p03
Johari, R.J., Mohd Hairudin, N.A., & Dawood, A.K. (2022), Analysis of Factors Affecting Dysfunctional Audit Behavior in Malaysia. International Journal of Ethics and Systems, Vol. 38 No. 4, pp. 702-719. https://doi.org/10.1108/IJOES-07-2021-0151.
Kelley, T., & L. Margheim. (1990). The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior. Auditing: A Journal of Practice and Theory, pp. 21-42.
Kemenkeu. (2019). Ditemukan Pelanggaran pada Audit Laporan Keuangan Garuda, Izin AP Kasner Sirumapea Dibekukan. Diunduh dari https://pppk.kemenkeu.go.id/in/post/ditemukan-pelanggaran-pada-audit-laporan-keuangan-garuda,-izin-ap-kasner-sirumapea-dibekukan.
Lenggono, T. O., & Leatemia, S. Y. (2019). Pengaruh Sifat Machiavellian, Perkembangan Moral, dan Locus of Control Terhadap Dysfunctional Behavior (Studi Empiris pada Kantor BPK dan BPKP Perwakilan Provinsi Maluku). Jurnal SOSOQ, 7(2), 1–8. http://korupsi.vivanews.com
Limanto, M., & Sukartha, I. M. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 27(2), 874–898. https://doi.org/10.24843/eja.2019.v27.i02.p02
Martini, N., & Pertama, R. (2019). Perilaku Disfungsional Auditor: Dampak Kompetensi Auditor, Sifat Machiavellian. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 66–74. https://doi.org/10.22225/we.18.1.987.1-16
Pratiwi, N., Hasan, A., & Andreas. (2019). Pengaruh Skeptisisme Profesional, Komitmen Organisasi, Tekanan Anggaran Waktu dan Kinerja Auditor Terhadap Perilaku Disfungsional Audit dengan Emotional Spiritual Quotient sebagai Variabel Moderating (Studi Empiris pada Inspektorat Provinsi Riau). Pekbis Jurnal, 11(3), 198–209.
Pratiwi, R., Nasir, A., & Safitri. Devi. (2017). Faktor-faktor yang Mempengaruhi Personal Auditor Independen Terhadap Perilaku Disfungsional Audit (Studi empiris pada Auditor di KAP Pekanbaru dan Padang). JOM Fekon, 4(1), 714–723.
Rahmawati, P., & Halmawati, H. (2020). Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang. Wahana Riset Akuntansi, 8(1), 35. https://doi.org/10.24036/wra.v8i1.109102
Ridaryanto, P. (2017). Analisis Pengaruh Karakteristik Personal Terhadap Perilaku Menyimpang Pelaksanaan Audit. BALANCE, 2, 167–182.
Sagara, Y., & Atikah, N. (2021). Kepribadian Machiavellianism pada Aspek Perilaku Auditor. Jurnal Kajian Akuntansi, 5(1), 2579–9975. http://jurnal.ugj.ac.id/index.php/jka
Salovey, P., & Mayer, J. D. (1990). Emotional Intelligence. Imagination, Cognition and Personality, 9(3), 185–211. https://doi.org/10.2190/dugg-p24e-52wk-6cdg
Sari, P. I. K., Rasmini, N. K., Budiartha, I. K., & Widanaputra, A. A. G. P. (2020). The mediating effect of auditor dysfunctional behavior on machiavellian character and time budget pressure of audit quality. Accounting, 6, 1093–1102. https://doi.org/10.5267/j.ac.2020.7.009
Setiyani, L., & Saud, I. M. (2018). Pengaruh Sifat Machiavellian, Karakter Personal, dan Kinerja Pegawai Terhadap Perilaku Disfungsional Auditor (Studi Empiris pada Perwakilan Inspektorat di Provinsi Banten). Jurnal REKSA: Rekayasa Keuangan, Syariah, Dan Audit, 5(2), 67–86.
Siegel, Gary & Marconi, Helene Ramanauskas. (1989). Behavioral Accounting. United States: South-Western Publishing Co.
Silaban, A. (2012). Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit. Jurnal Akuntansi, XV(02), 308–320.
Soares, C., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2021). Pengaruh Independensi, Audit Fee, Audit Tenure, Pengalaman Auditor Serta Due Professional Care Terhadap Kualitas Audit. Jurnal Kharisma, 3(1), 32–41.
Syam, M. A., Djaddang, S., Mulyadi, & Ghozali, I. (2020). The Attributes od Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis. International Journal of Financial Research, 11(2), 311–322. https://doi.org/10.5430/ijfr.v11n2p311
Widyastuti, W., & Ludigdo, U. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Budaya Organisasi Terhadap Perilaku Etis Auditor Pada KAP. Jurnal Akuntansi Multiparadigma, 1(1), 141–154.
Published
2024-01-30
How to Cite
SARI WULAN, Ni Putu Ayu Nikita.
ESQ Pemoderasi Pengaruh Faktor Internal pada Perilaku Disfungsional Auditor.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 200-213, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/112200>. Date accessed: 08 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p15.
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