THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

  • Elisha Jansen Sambara
  • Meinarni Asnawi
  • Sylvia Christina Daat
Keywords: Auditor’s characteristic, employee’s performance, auditor burnout, professional commitment, turnover intentions, self-esteem, locus of control external, audit quality, dysfunctional audit behavior acceptance

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.

Published
2021-02-23