Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik
Abstract
The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior.
Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior
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References
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Amroabadi, M. S., Khanagha, J. B., & Naderibeni, M. (2014). Professional Commitment on Dysfunctional Audit Behaviour In audit organizations of Isfahan Public Accountancy. Interdisciplinary Journal of Contemporary Research in Business, 5(9), 275–283.
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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(2017).
Devy, A. N., & Solikhah, B. (2022). Pengaruh Tekanan Anggaran Waktu, Konflik Peran, dan Ambiguitas Peran Terhadap Perilaku Disfungsional Audit. ETNIK : Jurnal Ekonomi –Teknik, 1(5), 337–349.
Dewi, N. M. N. R., & Wirasedana, I. W. P. (2015). Pengaruh Time Budget Pressure, LOC, Dan Task Complexity pada Dysfunctional Audit Behavior Akuntan Publik. E-Jurnal Akuntansi Universitas Udayana, 11(1), 1–14.
Donnelly, D. P., Quirin, J. J., & Bryan, D. O. (2011). Attitudes Toward Dysfunctional Audit Behavior: The Effects of Locus of Control, Organizational Commitment, and Position. The Journal of Applied Business Research, 19(1), 95–108.
Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), 56–70. https://doi.org/10.6007/ijarafms/v4-i1/509
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Mardi, Sarka, S. I., & Kardoyo. (2022). Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms. Shirkah: Journal of Economics and Business, 7(1), 33–48. https://doi.org/10.22515/shirkah.v7i1.363
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Octavia, D. I. (2019). Religiusitas Sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Perilaku Disfungsional Audit [Doctoral Dissertation]. Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara.
Paino, H., Thani, A., & Zulkarnain, S. I. (2012). Organizational and Professional Commitment on Dysfunctional Audit Dehaviour. African Journal of Business Management, 6(4), 1434–1440. https://doi.org/10.5897/ajbm11.1974
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Peyman Tabatabaei Fakhar, Ali Hoseinzadeh. 2016. Investigate The Effect of Organizational Commitment and Professional Commitment on Dysfunctional Behavior of Auditors. International Academic Journal of Accounting and Financial Management. 3(1): h: 1-12
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Amroabadi, M. S., Khanagha, J. B., & Naderibeni, M. (2014). Professional Commitment on Dysfunctional Audit Behaviour In audit organizations of Isfahan Public Accountancy. Interdisciplinary Journal of Contemporary Research in Business, 5(9), 275–283.
Andani, N. M. S., & Mertha, I. M. (2014). Pengaruh Time Pressure, Audit Risk, Professional Commitment dan Locus of Control pada Penghentian Prematur Prosedur Audit. E-Jurnal Akuntansi Universitas Udayana, 6(2), 185–196.
Baskara, A. E., & Ika, A. (2011). Penerimaan Auditor Atas Dysfunctional Audit Behavior (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah). MAKSI, 11(1), 1–25.
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(2017).
Devy, A. N., & Solikhah, B. (2022). Pengaruh Tekanan Anggaran Waktu, Konflik Peran, dan Ambiguitas Peran Terhadap Perilaku Disfungsional Audit. ETNIK : Jurnal Ekonomi –Teknik, 1(5), 337–349.
Dewi, N. M. N. R., & Wirasedana, I. W. P. (2015). Pengaruh Time Budget Pressure, LOC, Dan Task Complexity pada Dysfunctional Audit Behavior Akuntan Publik. E-Jurnal Akuntansi Universitas Udayana, 11(1), 1–14.
Donnelly, D. P., Quirin, J. J., & Bryan, D. O. (2011). Attitudes Toward Dysfunctional Audit Behavior: The Effects of Locus of Control, Organizational Commitment, and Position. The Journal of Applied Business Research, 19(1), 95–108.
Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), 56–70. https://doi.org/10.6007/ijarafms/v4-i1/509
Glock, C. Y. (1968) “On the study of religious commitment,” Religious Education, 57, hal. 98–110. doi: 10.1080/003440862057S407.
Hartanto, O. (2016). Pengaruh Locus of Control, Tekanan Anggaran Waktu Komitmen Profesional, Terhadap Perilaku Disfungsional Auditor. Ekuitas: Jurnal Ekonomi Dan Keuangan, 20(4), 473–490.
Hutahahean, M. B., & Hasnawati. (2015). Pengaruh Gender, Religiusitas Dan Prestasi Belajar Terhadap Perilaku Etis Akuntan Masa Depan (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta Di Wilayah Dki Jakarta). E-Journal Akuntansi Trisakti, 2(1), 49-66.
Istiqomah, S. F., & Hanny, R. (2017). Studi Empiris Faktor-Faktor yang Memengaruhi Perilaku Disfungsional Audit. Jurnal Akuntansi, XXI(02), 184–207.
Kelley, T. and Margheim, L. 1990. “The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior”. Auditing: A Journal of Practice and Theory. 9(2), 21-41.
Kusumastuti, R. (2018). Religious Control Moderation Role in Relationship of Locus of Control External to The Dysfunctional Audit Behavior: Evidence From Indonesian Auditor. International Journal of Information, Business and Management, 10(3), 177–189.
Kusumastuti, R., Ghozali, I., & Fuad. (2017). Moderation Role of Religious Control and Locus of Control in The Relationship Between Time Budget Pressure and Audit Quality Reduction Evidence From Indonesian Auditors. International Journal of Business Accounting and Management, 2(3), 40–57.
Lautania, M. F. (2011). Pengaruh Time Budget Pressure, Locus of Control dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor (Studi Pada Kantor Akuntan Publik Indonesia). Jurnal Telaah & Riset Akuntansi, 4(1), 92–113.
Lendi, A., & Sopian, D. (2017). Pengaruh Tekanan Anggaran Waktu dan Locus of Control Terhadap Perilaku Disfungsional Dalam Audit (Studi Empiris Pada Kantor Akuntan Publik Di Bandung). Seminar Nasional Akuntansi Dan Bisnis, 598–610.
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
Mangiwa, C., Bandang, A., Ridwan, H., Ashari, M., & Lobo, M. T. (2017). The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour. Journal of Education and Vocational Research, 8(2), 49-61.
Mardi, Sarka, S. I., & Kardoyo. (2022). Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms. Shirkah: Journal of Economics and Business, 7(1), 33–48. https://doi.org/10.22515/shirkah.v7i1.363
Margheim, L., Kelley, T., & Pattison, D. (2005). An Empirical Analysis of The Effects of Auditor Time Budget Pressure And Time Deadline Pressure. The Journal of Applied Business Research-Winter, 21(1), 23–36.
Marietza, F. (2010). Analyzing The Influence of Internal and External Factors on Auditor’s Dysfunctional Behavior in Accounting Public Firm at Surabaya-Indonesia. Malaysia-Indonesia International Conference on Economics, Management and Accounting, 370–384.
Munnawaroh, M. (2017). Pengaruh Karakteristik Personal Auditor Dan Tekanan Anggaran Waktu Terhadap Penerimaan Perilaku Disfungsionalaudit. Jurnal Ilmiah Mahasiswa FEB, 6(1), 3–15.
Nasikin, C. M. (2019). Pengaruh Tekanan Waktu, Locus of Control, Kinerja, dan Komitmen Organisasi Auditor Terhadap Perilaku Disfungsional Audit Serta Dampaknya Terhadap Kualitas Audit. Jurnal Ilmiah Mahasiswa FEB, 8(1).
Natalina, A. N. M., Adnantara, K. F., & Junipisa, N. M. E. (2022). Pengaruh Kompetensi, Independensi, Profesionalisme Auditor, Pengalaman Kerja, Perilaku Disfungsional dan Komitmen Organisasi Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. Journal Research of Accounting (JARAC), 3(2), 173–197.
Octavia, D. I. (2019). Religiusitas Sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Perilaku Disfungsional Audit [Doctoral Dissertation]. Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara.
Paino, H., Thani, A., & Zulkarnain, S. I. (2012). Organizational and Professional Commitment on Dysfunctional Audit Dehaviour. African Journal of Business Management, 6(4), 1434–1440. https://doi.org/10.5897/ajbm11.1974
Pamungkas, I. D. (2014). Pengaruh Religiusitas dan Rasionalisasi dalam Mencegah dan Mendeteksi Kecenderungan Kecurangan Akuntansi. Jurnal Ekonomi dan Bisnis, 15(2), 48–59.
Permatasari, P. F. 2016. Pengaruh Locus of Control dan Multidimensi Komitmen Profesional Terhadap Perilaku Audit Disfungsional. [Tesis]. Universitas Airlangga.
Peyman Tabatabaei Fakhar, Ali Hoseinzadeh. 2016. Investigate The Effect of Organizational Commitment and Professional Commitment on Dysfunctional Behavior of Auditors. International Academic Journal of Accounting and Financial Management. 3(1): h: 1-12
Pratama, I. M. I., & Wirama, D. G. (2018). Locus of Control Pemoderasi Pengaruh Kecerdasan Intelektual, Emosional, dan Spiritual Pada Keputusan Etis Konsultan Pajak. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(2), 339–366.
Qurrahman, T., Susfayetti, & Mirdah, A. (2012). Pengaruh Time Presure, Resiko Audit, Materialitas, Prosedur Review dan Kontrol Kualitas, Locus of Control Serta Komitmen Profesional Terhadap Penghentian Prematur Prosedur Audit (Studi Empiris Pada KAP di Palembang). Jurnal BINAR AKUNTANSI, 1(1), 23–32.
Rindawan, F. P. (2018). Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional. Jurnal Ekonomi Modernisasi, 14(1), 28–39. https://doi.org/10.21067/jem.v14i1.2386
Rismaadriani, N. M., Sunarsih, N. M., & Munidewi, I. A. B. (2021). Pengaruh Time Budget Pressure, Locus of Control, Kinerja Auditor dan Komitmen Organisasi Terhadap Perilaku Disfungsional Audit. Jurnal Kharisma, 3(1), 219–229.
Robbins, Stephen. P. dam Timothy A. Judge. (2008). Perilaku Organisasi Edisi ke-12. Jakarta: Salemba Empat.
Rohman, A. (2018). Pengaruh Kompleksitas Tugas,Tekanan Anggaran Waktu, dan Independensi Auditor Terhadap Perilaku Disfungsional Auditor dan Implikasinya Pada Kualitas Audit. Jurnal Riset Akuntansi Tirtayasa, 3(2), 241–256.
Rotter, J. B. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied. 80(1), 1-27.
Sam, D. F., Sumarlin, M., & Suhartono, M. (2019, March). Islamic religiosity integration in maintaining auditor professional ethics. In 16th International Symposium on Management (INSYMA 2019) (pp. 79-82). Atlantis Press.
Sekaran, Uma dan Bougie, Roger. (2016). Research Methods For Business: A Skill Building Approach, 7th Edition. New Jersey: Wiley
Sampetoding, P. R. (2014). Hubungan antara Time Budget Pressure, Locus of Control dan Komitmen Organisasi Terhadap Perilaku Disfungsional Audit dan Pengaruhnya Pada Kualitas Audit (Survey Pada Auditor Perwakilan BPKP Provinsi Sulawesi Selatan) [Skripsi]. Universitas Hasanuddin.
Shapeero, M., Koh, H. C., & Killough, L. N. (2003). Underreporting and Premature Sign-Off in Public Accounting. Managerial Auditing Journal, 18, 478–489. https://doi.org/10.1108/02686900310482623
Silaban, A. (2009). Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit [Disertasi]. Universitas Diponegoro.
Silaban, A. (2011). Pengaruh Multidimensi Komitmen Profesional Terhadap Perilaku Audit Disfungsional. Jurnal Akuntansi & Auditing, 8(1), 1–11.
Spector, P. E. (1988). Development of the work locus of control scale. Journal of occupational psychology, 61(4), 335-340.
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3–4), 409–427. https://doi.org/10.1016/j.aos.2009.01.007
Sulistiyo, H. (2014). Relevansi Nilai Religius dalam Mencegah Perilaku Disfungsional Audit. Jurnal Ekonomi Manajemen Dan Akuntansi, 1–13.
Sulistiyo, H., Darsono, & Subchan. (2018). An Empirical Study on the Role of Auditor Independence in reducing Dysfunctional Audit Behavior of Public Accountants in Indonesia. Calitatea, 19(167), 93–97. https://www.researchgate.net/publication/329400199
Sulistiyo, H., & Ghozali, I. (2017). The Role Of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia. The Journal of Applied Business Research, 33(5), 1047–1058.
Surya, L. P. L. S., & Dewi, C. I. R. S. (2019). Pengaruh Tekanan Ketaatan pada Audit Judgment dengan Religiusitas sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(2), 673–682.
Svanström, T. (2016). Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms. International Journal of Auditing, 20(1), 42–51. https://doi.org/10.1111/ijau.12054
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Published
2023-11-30
How to Cite
JHISTA WIGUNA, I Gusti Made; ARIYANTO, Dodik.
Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 2902-2918, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99006>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p06.
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