Global Academy of Training and Research Journal

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DOI 10.35609/gjbssr.2015.3.4(6)

Reference to this paper should be made as follows: Suhernita; Roza, H. (2015). Personal Factors and Acceptance of Dysfunctional Audit Behaviour: Evidence from Indonesian Public Sector Audit, Global J. Bus. Soc. Sci. Review, 3 (4): 36 – 43. https://doi.org/10.35609/gjbssr.2015.3.4(6)

Received: September 10, 2015 | Accepted: October 16, 2015

Personal Factors and Acceptance of Dysfunctional Audit Behaviour: Evidence from Indonesian Public Sector Audit
Suhernita , Husna Roza
Andalas University, Indonesia 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.

Type of Paper - Empirical

Keywords: Audit; Public Sector; Dysfunctional Behaviour; Locus of Control; Performance

Price: USD 25