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All Journal Jurnal Ekonomi : Journal of Economic
Satra, Indra
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Economics, Econometrics & Finance

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SIFAT MACHIAVELLIAN DAN ETIKA PROFESI DALAM PERILAKU DISFUNGSIONAL AUDIT Chasbiandani, Tryas; Satra, Indra; Rizal, Nelyumna
Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i2.2879

Abstract

AbstractThe purpose of this study is to examine the effect of Machiavellian properties in moderating the effect of the relationship of task complexity, locus of control and professional ethics as an antecedent of audit dysfunctional behavior. This research was conducted on auditors working in the East Jakarta and Bekasi regions. This study used a sample of 68 respondents. Data were analyzed using a moderate regression analysis method with the help of the Smart PLS program. The results of this study indicate that locus of control partially influences audit dysfunctional behavior. Machiavellian properties cannot moderate the relationship of task complexity or locus of control to audit dysfunctional behavior, but professional ethics has a significant effect on audit dysfunctional behavior. Keywords: Task complexity, locus of control, Machiavellian nature, dysfunctional audit behavior.
Co-Authors Chasbiandani, Tryas Nelyumna