The Impact Of The Auditor's Personal Characteristics Through Dysfunctional Audit Behaviour Acceptance Towards The Audit Quality

Abstract

The research aims to discover the impact of personal auditor’s characteristics, including employee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on the quality of audit through dysfunctional audit behavior. The technique employed in this research was purposive sampling with 121 auditors at BPKP Province of Papua representative office and Papua Inspectorate Office as the size of the sample. However, there were only 94 used. Structural Equation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used as technical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctional audit behavior, however auditor burnout, professional commitment, and external locus of control have significant and positive impacts on the dysfunctional audit behavior. Auditor burnout, turnover intention, and external locus of control have no impact on the quality of the audit, however, the employee’s performance, professional commitment, and self-esteem do have a significant and positive impact on the quality of audit. All auditor’s characteristics have no impact on the quality of audit through dysfunctional audit behavior acceptance, another word, the dysfunctional audit behavior acceptance is not necessarily the intervening variable between auditor’s personal characteristic towards the quality of audit.