The "Machiavellianism" dimension of the Auditor
Abstract
Improving the quality of an external auditor is essential, the auditor has an important role in financial control and supervision. Based on the research carried out, it was found that the dimensions of Machiavellianism attached to the nature and character of a person can be obscured by ethical and healthy practices, the absence of conflict of interest, and compliance with auditing standards, codes of ethics, procedures, and regulations applicable. By following the ethical codes, auditing standards, and auditing procedures spelt out in this research, both junior and senior external auditors can avoid the machiavellian behaviour that can hurt the results of auditing, the credibility of the profession, the external auditor's credentials, and, of course, many other people just for their own personal gain.
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References
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Hapsari, A. T., Darmayanti, N., & Rosyida, I. A. (2022). Faktor-Faktor Yang Mempengaruhi Perilaku Etis Auditor Dengan Love Of Money Sebagai Variabel Intervening. EkoNika (Jurnal Ekonomi Universitas Kediri), 7(1).
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Hartati, N. L. (2012). Pengaruh Karakteristik Internal Dan Eksternal Auditor Terhadap Penerimaan Perilaku Disfungsional Atas Prosedur Audit. Accounting Analysis Journal, 1(2), 1–8.
Kartim, Sutisman, M. Y. N. M. B. H. I. M. A. A. (2022). Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating. Jurnal Akuntansi, 26(1), 161. https://doi.org/10.24912/ja.v26i1.823
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Molina, Y. (2015). Menembus Batas: Studi Fenomenologis Pada Lelaki Dewasa Yang Pernah Mengalami Mati Suri. RAP (Riset Aktual Psikologi), 6(1), 92–103.
Ni Puti Eka Mahayani, & Ni K. Lely Aryani Merkusiwati. (2016). Pengaruh Persaingan Auditor dan Sifat Machiavellian Pada Independensi Auditor Dengan Etika Profesi Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1172–1200.
Noviriani, E., Ludigdo, U., & Baridwan, Z. (2018). Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah. EKUITAS (Jurnal Ekonomi dan Keuangan), 19(2), 217–240. https://doi.org/10.24034/j25485024.y2015.v19.i2.86
Oktavia Ruwu, E., & Sujana, I. K. (2023). Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor. E-Jurnal Akuntansi, 33(6), 1659. https://doi.org/10.24843/eja.2023.v33.i06.p018
Salma, D. K. (2022). Peran Audit Internal Di Indo. Jurnal Akuntansi Multiparadigma, 13(2), 277–293.
Savitri, N. M. T., Wirakusuma, M. G., & Dwirandra, A. A. N. . (2022). Keyakinan Hukum Karma Phala Memoderasi Pengaruh Sifat Machiavellian Dan Love of Money Pada Keputusan Etis Auditor. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 11(05), 603. https://doi.org/10.24843/eeb.2022.v11.i05.p09
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Sihombing, L. C. B. R. P. (2012). Alumni Prodi Akuntansi, FEB Universitas Katolik Soegijapranata Semarang Dosen akuntansi Universitas Katolik Soegijapranata Semarang 61. Jurnal Akuntansi Bisnis, XI(21), 61–94.
Soeprapto, S. (2007). Fenomenologi Husserl sebagai Dasar Mengembangkan Filsafat dan Dasar Menentukan Ukuran Kebenaran. In Jurnal Filsafat (Vol. 1, Nomor 1, hal. 88–100).
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tutino, M., & Merlo, M. (2019). Accounting fraud: A literature review. Risk Governance and Control: Financial Markets and Institutions, 9(1), 8–25. https://doi.org/10.22495/rgcv9i1p1
Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8
Urumsah, D., Wicaksono, A. P., & Pratama, A. J. P. (2016). Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan. Jurnal Akuntansi & Auditing Indonesia, 20(1), 48–54. https://doi.org/10.20885/jaai.vol20.iss1.art5
Utami, I., Wijono, S., Noviyanti, S., & Mohamed, N. (2019). Fraud diamond, Machiavellianism and fraud intention. International Journal of Ethics and Systems, 35(4), 531–544. https://doi.org/10.1108/IJOES-02-2019-0042
Wakefield, R. L. (2008). Accounting and Machiavellianism. Behavioral Research in Accounting, 20(1), 115–129. https://doi.org/10.2308/bria.2008.20.1.115
YESSIE, A. (2021). Dysfunctional Audit Behavior Determinants. International Journal of Environmental, Sustainability, and Social Science, 2(3), 318–327. https://doi.org/10.38142/ijesss.v2i3.163
Yusica, M., & Sulistyowati, W. A. (2020). Penentuan Audit Fee Ditinjau Dari Kompleksitas Perusahaan, Internal Audit Dan Risiko Audit. Jurnal Akademi Akuntansi, 3(1), 69. https://doi.org/10.22219/jaa.v3i1.11826
Agustina, F., Nurkholis, N., & Rusydi, M. (2021). Auditors’ professional skepticism and fraud detection. International Journal of Research in Business and Social Science (2147- 4478), 10(4), 275–287. https://doi.org/10.20525/ijrbs.v10i4.1214
Alfansyur, A., & Mariyani. (2020). Seni Mengelola Data : Penerapan Triangulasi Teknik , Sumber Dan Waktu pada Penelitian Pendidikan Sosial. Historis, 5(2), 146–150.
Alhakim, A., & Yendrawati, R. (2016). Analisis Pengaruh Intervensi Manajemen dan Rotasi Semu Auditor Terhadap Independensi Auditor dengan Fee Audit Sebagai Variabel Moderasi. Simposium Nasional Akuntansi XIX, Lampung, 1–37.
Alkautsar, M. (2014). Locus of control, commitment profesional and dysfunctional audit behaviour. International Journal of Humanities and Management Sciences (IJHMS), 2(1), 35–38.
Ar’Reza, I. F., Wardoyo, C., & Putri, S. F. (2020). Internal Auditors’ Fraud Detection: A Phenomenological Study. International Journal of Accounting & Finance in Asia Pasific, 3(2), 68–76. https://doi.org/10.32535/ijafap.v3i2.836
Ayunda, A. E., & Helmayunita, N. (2022). Pengaruh Love of Money dan Sifat Machiavellian terhadap Kecenderungan Fraud Accounting dengan Gender sebagai Variabel Moderasi. JURNAL EKSPLORASI AKUNTANSI, 4(1), 1–11. https://doi.org/10.24036/jea.v4i1.498
Bao, Y., Ke, B., Li, B., Yu, Y. J., & Zhang, J. (2020). Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach. Journal of Accounting Research, 58(1), 199–235. https://doi.org/10.1111/1475-679X.12292
Dawam, a. (2019). FENOMENOLOGI PEMAHAMAN TENTANG AKUNTANSI DARI KECERDASAN EMOSIONAL, SPIRITUAL, DAN SOSIAL MAHASISWA (Studi Kasus pada Mahasiswa …. Jurnal Pendidikan Ekonomi (Jupeko), 4(2), 50–60.
Erdawati, L., Mikrad, & Febrianto, H. G. (2022). Analisis Faktor-faktor Kecenderungan Fraud Accounting Persepsi Pegawai Organisasi Perangkat Daerah Kabupaten Tangerang. Jurnal Manajemen Dan Keuangan, 11(1), 55–72.
Hadian, V. A., Maulida, D. A., & Faiz, A. (2022). Peran Lingkungan Keluarga Dalam Pembentukan Karakter. Jurnal Education and Development Institut Pendidikan Tapanuli Selatan, 10(1), 240–246.
Haeridistia, N., & Agustin. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific and Technology Research, 8(2), 24–27.
Hapsari, A. T., Darmayanti, N., & Rosyida, I. A. (2022). Faktor-Faktor Yang Mempengaruhi Perilaku Etis Auditor Dengan Love Of Money Sebagai Variabel Intervening. EkoNika (Jurnal Ekonomi Universitas Kediri), 7(1).
Hardies, K., Vanstraelen, A., & Zehms, K. M. (2021). Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions. Auditing: A Journal of Practice & Theory, XX(Xx), 1–31. https://doi.org/10.2308/AJPT-2021-141
Hartanto, O. (2018). Pengaruh Locus of Control, Tekanan Anggaran Waktu Komitmen Profesional, Terhadap Perilaku Disfungsional Auditor. EKUITAS (Jurnal Ekonomi dan Keuangan), 20(4), 473–490. https://doi.org/10.24034/j25485024.y2016.v20.i4.59
Hartati, N. L. (2012). Pengaruh Karakteristik Internal Dan Eksternal Auditor Terhadap Penerimaan Perilaku Disfungsional Atas Prosedur Audit. Accounting Analysis Journal, 1(2), 1–8.
Kartim, Sutisman, M. Y. N. M. B. H. I. M. A. A. (2022). Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating. Jurnal Akuntansi, 26(1), 161. https://doi.org/10.24912/ja.v26i1.823
Maskur, M., Djamil, A., & Sholihan, S. (2023). Memahami Filsafat Fenomenologi Edmund Husserl Dan Implikasinya Dalam Metode Penelitian Studi Islam. JURNAL ILMIAH FALSAFAH: Jurnal Kajian Filsafat, Teologi dan Humaniora, 9(2), 50–57. https://doi.org/10.37567/jif.v9i2.2164
Molina, Y. (2015). Menembus Batas: Studi Fenomenologis Pada Lelaki Dewasa Yang Pernah Mengalami Mati Suri. RAP (Riset Aktual Psikologi), 6(1), 92–103.
Ni Puti Eka Mahayani, & Ni K. Lely Aryani Merkusiwati. (2016). Pengaruh Persaingan Auditor dan Sifat Machiavellian Pada Independensi Auditor Dengan Etika Profesi Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1172–1200.
Noviriani, E., Ludigdo, U., & Baridwan, Z. (2018). Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah. EKUITAS (Jurnal Ekonomi dan Keuangan), 19(2), 217–240. https://doi.org/10.24034/j25485024.y2015.v19.i2.86
Oktavia Ruwu, E., & Sujana, I. K. (2023). Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor. E-Jurnal Akuntansi, 33(6), 1659. https://doi.org/10.24843/eja.2023.v33.i06.p018
Salma, D. K. (2022). Peran Audit Internal Di Indo. Jurnal Akuntansi Multiparadigma, 13(2), 277–293.
Savitri, N. M. T., Wirakusuma, M. G., & Dwirandra, A. A. N. . (2022). Keyakinan Hukum Karma Phala Memoderasi Pengaruh Sifat Machiavellian Dan Love of Money Pada Keputusan Etis Auditor. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 11(05), 603. https://doi.org/10.24843/eeb.2022.v11.i05.p09
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.
Sihombing, L. C. B. R. P. (2012). Alumni Prodi Akuntansi, FEB Universitas Katolik Soegijapranata Semarang Dosen akuntansi Universitas Katolik Soegijapranata Semarang 61. Jurnal Akuntansi Bisnis, XI(21), 61–94.
Soeprapto, S. (2007). Fenomenologi Husserl sebagai Dasar Mengembangkan Filsafat dan Dasar Menentukan Ukuran Kebenaran. In Jurnal Filsafat (Vol. 1, Nomor 1, hal. 88–100).
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tutino, M., & Merlo, M. (2019). Accounting fraud: A literature review. Risk Governance and Control: Financial Markets and Institutions, 9(1), 8–25. https://doi.org/10.22495/rgcv9i1p1
Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8
Urumsah, D., Wicaksono, A. P., & Pratama, A. J. P. (2016). Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan. Jurnal Akuntansi & Auditing Indonesia, 20(1), 48–54. https://doi.org/10.20885/jaai.vol20.iss1.art5
Utami, I., Wijono, S., Noviyanti, S., & Mohamed, N. (2019). Fraud diamond, Machiavellianism and fraud intention. International Journal of Ethics and Systems, 35(4), 531–544. https://doi.org/10.1108/IJOES-02-2019-0042
Wakefield, R. L. (2008). Accounting and Machiavellianism. Behavioral Research in Accounting, 20(1), 115–129. https://doi.org/10.2308/bria.2008.20.1.115
YESSIE, A. (2021). Dysfunctional Audit Behavior Determinants. International Journal of Environmental, Sustainability, and Social Science, 2(3), 318–327. https://doi.org/10.38142/ijesss.v2i3.163
Yusica, M., & Sulistyowati, W. A. (2020). Penentuan Audit Fee Ditinjau Dari Kompleksitas Perusahaan, Internal Audit Dan Risiko Audit. Jurnal Akademi Akuntansi, 3(1), 69. https://doi.org/10.22219/jaa.v3i1.11826
Published
2024-06-07
How to Cite
APRILLIA, Lidya; DARMASTUTI, Dewi.
The "Machiavellianism" dimension of the Auditor.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114060>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i06.p01.
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