Lukman, Hendro Interactions between Personal Characteristics and Audit Behavior:A Moderating Role of Organizational Commitment. Interactions between Personal Characteristics and Audit Behavior:A Moderating Role of Organizational Commitment.
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Abstract
Pressure of work, especially for an external auditor can lead to dysfunctional behavior. If dysfunctional behavior happen to employees, it could cause some damages to the company. This also applies to auditors who working in the public accounting firm. Auditors could have had dysfunctional behavior because of work or external factors as well as their own personal factors. Dysfunctional audit behavior may cause a decline in the quality of the audit results. Declining in the quality of audit result, can be harm for the user and other stakeholders. Based on that phenomenon, the aim of this study is to see whether there is influence of personal characteristic that consists of Intelligent Quotient (IQ), Emotion Quotient (EQ) and Spiritual Quotient (SQ) with the moderating role of organization commitment. The sample size is 100 respondents and data processed using Partial Least Squares (PLS). The results show that the personal characteristic does not affect on dysfunctional audit behavior and organization commitment as moderating variable does not strengthen or weaken the influence of personal characteristic of the audit dysfunctional behavior.
| Item Type: | Article |
|---|---|
| Subjects: | Penelitian > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Manajemen |
| Depositing User: | Puskom untar untar |
| Date Deposited: | 14 Dec 2020 11:08 |
| Last Modified: | 14 Dec 2020 11:08 |
| URI: | http://repository.untar.ac.id/id/eprint/13363 |
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