Personal Factors and Acceptance of Dysfunctional Audit Behaviour: Evidence from Indonesian Public Sector Audit
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2015, Vol 3, Issue 4
Abstract
Objective - This study examines various personal factors that influence auditor's acceptance of Dysfunctional Audit Behaviours in the Indonesian public sector audit Methodology/Technique - The data used in this study were gathered by means of questionnaires to auditors at the Indonesian Supreme Audit Board (BPK) in three provinces in Sumatera Island (West Sumatera, Riau and Jambi). The data were analyzed using Path analysis by means of SmartPLS 2.0 Software Package. Findings - The findings of this study suggest that several personal characteristics of public sector auditor such as external locus of control and turnover intention contribute to auditor's acceptance of DAB. However, inconsistent with previous studies on auditors in public accounting firms, this study fails to support the association of personal characteristics such as auditor's self-rated performance and organizational commitment to the acceptance of DAB. Novelty - Unlike those of private sector audit, only a few studies investigating auditor acceptance of dysfunctional audit behaviour (DAB) in the public sector have been conducted. This study fills the theoretical gap in that area within the context of Indonesian public sector audit.
Authors and Affiliations
Suhernita . , Husna Roza
Keywords
Related Articles
- EP ID EP185125
- DOI -
- Views 137
- Downloads 0
An Eye View of Technical Communication in English Language among Engineering Students in Southern Tamil Nadu (India): An Analysis in the Postmodern Era
Objective - The aim of the research is to cheer the Engineering Students of Southern Tamil Nadu, India to do participative learning in English and facilitate them in obtaining English communication skills for their devel...
Model of Female Entrepreneurial Motivation for Small Business Development in West Sumatra
Objective- The purposes of this research are first, to find out the factors that can motivate a woman to have a business in West Sumatera. Second, to see how resources that the region have can support a small business in...
Financial Resilience: A comparative study of Islamic and Conventional Banking
Objective - The purpose of this paper is to elucidate the financial resilience perspective in banks, with an aim to distinguish empirically between Islamic and Conventional Commercial Banks with respect to short-term and...
The Gap Between Regulations and Their Implementation on the Fulfilment of ECOSOC Rights: Study on Village People in Mount Merapi Central Java, Indonesia
Objective – This research was aimed at firstly, uncovering how people in Mount Merapi meet their daily needs without government aids and secondly, finding the solutions to narrow the gap between regulations and the imple...
A Study on Factors of Web Users Behaviour towards Online Purchasing Intention among People in Jakarta
Objective - The success of e-commerce depends on the numbers that is taken into consideration. At the customer side, the trend of online shopping triggers more people to do purchase by online and it also reflect on the b...