An analysis of the factors which influence dysfunctional auditor behavior

• Main Authors: Juliyanty Sidik Tjan, Eko Ganis Sukoharsono, Aulia Fuad Rahman, Imam Subekti
• Format: Article
• Language: English
• Published: LLC "CPC "Business Perspectives" 2019-03-01
• Series: Problems and Perspectives in Management
• Subjects: dysfunctional auditor behavior; performance evaluation of efficiency focus; performance evaluation of quality focus; task complexity; turnover intention
• Online Access: https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11724/PPM_2019_01_Tjan.pdf

This research aims at testing the influence of performance evaluation of efficiency focus, performance evaluation of quality focus and task complexity on dysfunctional auditor behavior (DAB), the influence of task complexity (TC) on turnover intention (TI) and the influence of task complexity on dysfunctional auditor behavior (DAB), which is mediated by turnover intention. This research is conducted to auditors of Public Accountant Offices (PAO) in cities in Jakarta, East Java, South Sulawesi and Bali using 262 respondents as its sample and PLS-SEM analysis. The results of this research indicate that the performance evaluation of efficiency focus and task complexity has a positive influence on DAB, and the performance evaluation of quality focus has a negative influence on DAB. Furthermore, task complexity has a positive influence on turnover intention and turnover intention also partially mediates the influence of task complexity on DAB. This research is interesting, since the idea of developing the variable performance evaluation of efficiency focus by adding the ratcheting budget indicator proves that the testing of performance evaluation of increasingly higher efficiency focus increases DAB and the idea of including the variable of turnover intention proves that it can mediate the influence of task complexity on DAB.