Shirkah: Journal of Economics and Business
Vol 7, No 1 (2022)

Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms

Mardi Mardi (Faculty of Economics, Universitas Negeri Jakarta)
Susi Indriani Sarka (Kulliyah of Economics and Management Sciences, International Islamic University Malaysia)
Kardoyo Kardoyo (Faculty of Economics, Universitas Negeri Semarang)

Article Info

Publish Date
30 Apr 2022


This study is an empirical examination of the determinants of dysfunctional audit behavior based on professional commitment and organizational commitment, as well as the turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered as members of the Indonesian Institute of Certified Public Accountants (IICPA) with a minimum period of active duty of one year using online questionnaires. Data were analyzed using the Structural Equation Modelling with LISREL. This study concludes that organizational commitment and professional commitment have a negative effect on dysfunctional audit behavior and turnover intention. Commitment is crucial to avoiding dysfunctional audit behavior since persons who are committed are less likely to engage in such behavior. Conversely, the more the turnover intention, the higher the risk of dysfunctional audit behavior. Thus, it is suggested that auditors have emotional relationships, economic values, religious morals, and ethical attitudes when performing their duties as public accountants.

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Journal Info





Economics, Econometrics & Finance


Syirkah: Jurnal Ekonomi dan Bisnis adalah jurnal peer-review yang diterbitkan tiga kali setahun (April, Agustus, dan Desember) oleh Fakultas Ekonomi Islam dan Bisnis Institut Agama Islam Negeri (IAIN) Surakarta Jawa Tengah Indonesia bekerja sama dengan Perhimpunan Indonesia Ekonom Islam (lihat ...