Pengaruh Komponen Theory of Planned Behavior pada Perilaku Disfungsional Auditor BPK RI Perwakilan Bali
Abstract
This study seeks to analyze the elements of the theory of planned behavior (TPB) influence on the dysfunctional intentions and behavior among the auditors of The Audit Board of Indonesia (BPK RI) Representative of Bali Province. Data were collected from 60 auditors through purposive sampling technique using questionnaires. Data analyzed using linear regression analysis techniques with using SPSS software. The analysis results implied that auditors' permissive attitude towards dysfunctional behavior and perceived control in the form of ease of performing dysfunctional behavior have a positive influence on auditors' intention to engage in dysfunctional behavior. However, subjective norms have no influence on auditors' intention to engage in dysfunctional behavior. Furthermore, the intention to behave dysfunctionally has a positive effect on the dysfunctional behavior of BPK RI Representative of Bali Province auditors.
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References
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Barr-Pulliam, D. D. (2018). The Relationship between Internal Audit Assurance Frequency and Earnings Manipulation Intent and Behavior: A Theory of Planned Behavior Approach. SSRN Electronic Journal, December. https://doi.org/10.2139/ssrn.3093735
Barrainkua, I., & Espinosa-Pike, M. (2015). New insights into the underreporting of time: The audit partner context. Accounting, Auditing & Accountability Journal, 28(4), 494–514. https://doi.org/https://doi.org/10.1108/AAAJ-02-2014-1618
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Dewi, N. M. W. I., & Sudana, P. (2018). Pengaruh Pengalaman, Due Professional Care dan Akuntabilitas Pada Kualitas Audit. E-Jurnal Akuntansi, 22, 438. https://doi.org/10.24843/eja.2018.v22.i01.p17
Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003). Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral Research in Accounting, 15(1), 87–110. https://doi.org/10.2308/bria.2003.15.1.87
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Ghozali, I., Achmad, T., & Pamungkas, I. D. (2019). Determinants of fraudulent financial reporting and whistleblowing system: Applying theory of planned behavior. WSEAS Transactions on Business and Economics, 16, 393–402.
Handayani, P. F., & Sartika, D. (2023). Meta-Analysis Study: Theory of Planned Behavior in Fraud Behavior. Jurnal Apresiasi Ekonomi, 11(3), 537–546. https://doi.org/https://doi.org/10.31846/jae.v11i3.661
Hidayat, W., & Nugroho, A. A. (2011). Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi Widi. Jurnal Akuntansi Dan Keuangan, 12(2), 82–93. https://doi.org/10.9744/jak.12.2.pp. 82-93
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Kautonen, T., van Gelderen, M., & Fink, M. (2015). Robustness of the theory of planned behavior in predicting entrepreneurial intentions and actions. Entrepreneurship: Theory and Practice, 39(3), 655–674. https://doi.org/10.1111/etap.12056
Khan, S., Panatik, S. A., Saat, M. M., & Perveeen, H. (2013). Auditors’ behavioral intention towards dysfunctional audit behavior applying theory of reasoned action. Jurnal Teknologi (Sciences and Engineering), 64(3), 153–158. https://doi.org/10.11113/jt.v64.2287
La Barbera, F., & Ajzen, I. (2020). Control Interactions in the Theory of Planned Behavior : Rethinking the Role of Subjective Norm. Europe’s Journal of Psychology, 16(3). https://doi.org/10.5964/ejop.v16i3.2056
Limanto, M., & Sukartha, I. M. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 27, 874. https://doi.org/10.24843/eja.2019.v27.i02.p02
Maharriffyan, M., & Oktaviani, R. M. (2021). Kajian Perilaku Pajak Umkm Dari Perspektif Theory of Planned Behavior. Jurnal Akuntansi Bisnis, 14(2), 126–135. https://doi.org/10.30813/jab.v14i2.2550
Pasaribu, S., & Radikun, T. B. S. (2021). Penerapan Teori Perilaku Terencana dalam Pengambilan Keputusan Etis. Psychocentrum Review, 3(2), 164–173. https://doi.org/10.26539/pcr.32640
Rahaman, H. M. S., Stouten, J., & Guo, L. (2019). Antecedents of ethical leadership: the theory of planned behavior. Leadership and Organization Development Journal, 40(6), 735–746. https://doi.org/10.1108/LODJ-11-2018-0417
Silaban, A. (2012). Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit. Universitas Tarumanagara Journal of Accounting, 16(02), 308–320. https://doi.org/https://doi.org/10.24912/ja.v16i2.536
Smith, K. J., Emerson, D. J., & Boster, C. R. (2018). An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal, 33(8–9), 736–759. https://doi.org/10.1108/MAJ-07-2017-1611
Sulistiyo, H. (2014). Relevansi Nilai Religius dalam Mencegah Perilaku Difungsional Audit. Jurnal Ekonomi Manajemen Dan Akuntansi, 36(21), 1–13.
Utama, M. S. (2016). Aplikasi Analisis Kuantitatif Untuk Ekonomi dan Bisnis. c.v sastra utama.
Wiyantoro, L. S., Yan, C., & Liu, Y. (2023). Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2246744
Yodhita, A. (2023). Detecting Individual Intentional Behavior In Committing Financial Report Fraud Using The Theory Of Planned Behavior. Journal Research of Social Science, Economics, and Management, 2(12), 2885–2899. https://doi.org/10.59141/jrssem.v2i12.497
Yuniarwati, Y., Ardana, I. C., & Dewi, S. P. (2022). Theory of Planned Behavior for Predicting Fraudulent Financial Reporting Intentions. Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021), 655(Ticash 2021), 529–537. https://doi.org/10.2991/assehr.k.220404.083
Zulaikha, Basuki Hadiprajitno, P. T., Rohman, A., & Handayani, S. (2021). Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting. Accounting, 7(2), 331–338. https://doi.org/10.5267/j.ac.2020.11.020
Alleyne, P., Weekes-Marshall, D., Estwick, S., & Chaderton, R. (2014). Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean. Journal of Academic Ethics, 12(2), 129–144. https://doi.org/10.1007/s10805-014-9203-5
Anggraini, F. R. R., & Siswanto, F. A. J. (2016). The Role of Perceived Behavioral Control and Subjective Norms to Internal Auditors’ Intention in Conveying Unethical Behavior: A Case Study in Indonesia. Review of Integrative Business and Economics Research, 5(2), 141–150. http://buscompress.com/journal-home.html
Barr-Pulliam, D. D. (2018). The Relationship between Internal Audit Assurance Frequency and Earnings Manipulation Intent and Behavior: A Theory of Planned Behavior Approach. SSRN Electronic Journal, December. https://doi.org/10.2139/ssrn.3093735
Barrainkua, I., & Espinosa-Pike, M. (2015). New insights into the underreporting of time: The audit partner context. Accounting, Auditing & Accountability Journal, 28(4), 494–514. https://doi.org/https://doi.org/10.1108/AAAJ-02-2014-1618
BPK RI. (2021). Peran Audit BPK dalam Mengurangi Korupsi. BPK RI. https://www.bpk.go.id/news/peran-audit-bpk-dalam-mengurangi-korupsi
Chang, M. K. (2012). Predicting Unethical Behavior: A Comparison of the Theory of Reasoned Action and the Theory of Planned Behavior. In: Michalos, A., Poff, D. (Eds) Citation Classics from the Journal of Business Ethics. Advances in Business Ethics Research, 2. https://doi.org/10.1007/978-94-007-4126-3
Christina, L., & Septian, S. B. (2019). Mendeteksi Perilaku Fraud Laporan Keuangan Dengan Theory of Planned Behavior (Studi Empiris Pada Industri Perbankan). Jurnal Akuntansi Kontemporer, 11(1), 1–13. https://doi.org/10.33508/jako.v11i1.2071
Cronan, T. P., Mullins, J. K., & Douglas, D. E. (2018). Further Understanding Factors that Explain Freshman Business Students’ Academic Integrity Intention and Behavior: Plagiarism and Sharing Homework. Journal of Business Ethics, 147(1), 197–220. https://doi.org/10.1007/s10551-015-2988-3
Dewi, N. M. W. I., & Sudana, P. (2018). Pengaruh Pengalaman, Due Professional Care dan Akuntabilitas Pada Kualitas Audit. E-Jurnal Akuntansi, 22, 438. https://doi.org/10.24843/eja.2018.v22.i01.p17
Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003). Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral Research in Accounting, 15(1), 87–110. https://doi.org/10.2308/bria.2003.15.1.87
Ernes, Y. (2023). BPK Minta Maaf 3 Pegawainya Jadi Tersangka Penerima Suap Pj Bupati Sorong. Detiknews. https://news.detik.com/berita/d-7036091/bpk-minta-maaf-3-pegawainya-jadi-tersangka-penerima-suap-pj-bupati-sorong
Ghozali, I., Achmad, T., & Pamungkas, I. D. (2019). Determinants of fraudulent financial reporting and whistleblowing system: Applying theory of planned behavior. WSEAS Transactions on Business and Economics, 16, 393–402.
Handayani, P. F., & Sartika, D. (2023). Meta-Analysis Study: Theory of Planned Behavior in Fraud Behavior. Jurnal Apresiasi Ekonomi, 11(3), 537–546. https://doi.org/https://doi.org/10.31846/jae.v11i3.661
Hidayat, W., & Nugroho, A. A. (2011). Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi Widi. Jurnal Akuntansi Dan Keuangan, 12(2), 82–93. https://doi.org/10.9744/jak.12.2.pp. 82-93
Ihsanuddin. (2017). ICW: Sejak 2005, Ada 6 Kasus Suap Libatkan 23 Pejabat BPK. Kompas. https://nasional.kompas.com/read/2017/05/27/14054551/icw.sejak.2005.ada.6.kasus.suap.libatkan.23.pejabat.bpk
Karmil, I., & Asril, S. (2022). KPK Tetapkan Bupati Bogor Ade Yasin Tersangka Suap Auditor BPK. Kompas. https://nasional.kompas.com/read/2022/04/28/02282071/kpk-tetapkan-bupati-bogor-ade-yasin-tersangka-suap-auditor-bpk?page=all
Karsono, B., & Suraji, R. (2020). Factors Influencing Fraud Behavior In State Civil Apparatus. Psychology and Education …, 57(9), 1541–1547. https://doi.org/https://doi.org/10.17762/pae.v57i9.495
Kautonen, T., van Gelderen, M., & Fink, M. (2015). Robustness of the theory of planned behavior in predicting entrepreneurial intentions and actions. Entrepreneurship: Theory and Practice, 39(3), 655–674. https://doi.org/10.1111/etap.12056
Khan, S., Panatik, S. A., Saat, M. M., & Perveeen, H. (2013). Auditors’ behavioral intention towards dysfunctional audit behavior applying theory of reasoned action. Jurnal Teknologi (Sciences and Engineering), 64(3), 153–158. https://doi.org/10.11113/jt.v64.2287
La Barbera, F., & Ajzen, I. (2020). Control Interactions in the Theory of Planned Behavior : Rethinking the Role of Subjective Norm. Europe’s Journal of Psychology, 16(3). https://doi.org/10.5964/ejop.v16i3.2056
Limanto, M., & Sukartha, I. M. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 27, 874. https://doi.org/10.24843/eja.2019.v27.i02.p02
Maharriffyan, M., & Oktaviani, R. M. (2021). Kajian Perilaku Pajak Umkm Dari Perspektif Theory of Planned Behavior. Jurnal Akuntansi Bisnis, 14(2), 126–135. https://doi.org/10.30813/jab.v14i2.2550
Pasaribu, S., & Radikun, T. B. S. (2021). Penerapan Teori Perilaku Terencana dalam Pengambilan Keputusan Etis. Psychocentrum Review, 3(2), 164–173. https://doi.org/10.26539/pcr.32640
Rahaman, H. M. S., Stouten, J., & Guo, L. (2019). Antecedents of ethical leadership: the theory of planned behavior. Leadership and Organization Development Journal, 40(6), 735–746. https://doi.org/10.1108/LODJ-11-2018-0417
Silaban, A. (2012). Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit. Universitas Tarumanagara Journal of Accounting, 16(02), 308–320. https://doi.org/https://doi.org/10.24912/ja.v16i2.536
Smith, K. J., Emerson, D. J., & Boster, C. R. (2018). An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal, 33(8–9), 736–759. https://doi.org/10.1108/MAJ-07-2017-1611
Sulistiyo, H. (2014). Relevansi Nilai Religius dalam Mencegah Perilaku Difungsional Audit. Jurnal Ekonomi Manajemen Dan Akuntansi, 36(21), 1–13.
Utama, M. S. (2016). Aplikasi Analisis Kuantitatif Untuk Ekonomi dan Bisnis. c.v sastra utama.
Wiyantoro, L. S., Yan, C., & Liu, Y. (2023). Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2246744
Yodhita, A. (2023). Detecting Individual Intentional Behavior In Committing Financial Report Fraud Using The Theory Of Planned Behavior. Journal Research of Social Science, Economics, and Management, 2(12), 2885–2899. https://doi.org/10.59141/jrssem.v2i12.497
Yuniarwati, Y., Ardana, I. C., & Dewi, S. P. (2022). Theory of Planned Behavior for Predicting Fraudulent Financial Reporting Intentions. Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021), 655(Ticash 2021), 529–537. https://doi.org/10.2991/assehr.k.220404.083
Zulaikha, Basuki Hadiprajitno, P. T., Rohman, A., & Handayani, S. (2021). Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting. Accounting, 7(2), 331–338. https://doi.org/10.5267/j.ac.2020.11.020
Published
2024-09-06
How to Cite
SAVITRI, Ni Made Karina Dwitya; WIRAMA, Dewa Gede.
Pengaruh Komponen Theory of Planned Behavior pada Perilaku Disfungsional Auditor BPK RI Perwakilan Bali.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/116698>. Date accessed: 14 nov. 2024.
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