Open Access Journal

ISSN : 2456-1304 (Online)

International Journal of Engineering Research in Electronics and Communication Engineering(IJERECE)

Monthly Journal for Electronics and Communication Engineering

Open Access Journal

International Journal of Science Engineering and Management (IJSEM)

Monthly Journal for Science Engineering and Management

ISSN : 2456-1304 (Online)

The Influence of Employee Individual Performance and Staff Turnover Intentions on Dysfunctional Audit Behavior

Author : Yuliana Gunawan 1 Santy Setiawan 2 Calvin Hermanto 3

Date of Publication :19th September 2019

Abstract: The Purpose of this research is to analyze and examine the Influence of Employee Individual Performance and Staff Turnover Intentions on Dysfunctional Audit Behavior among auditors working for one to five years at Public Accountant Firm in Jakarta and Bandung. The sample of this study is auditor who working for one to five years at Public Accountant Firm in Jakarta and Bandung by using purposive sampling. Data collecting was carried out by questionnaire were submitted directly. This study performed in 79 auditors who works for one to five years at Public Accountant Firm in Jakarta and Bandung. The research method is explanatory descriptive. This study also apply multiple regression analysis. Based on data analysis result, it can be concluded that Employee Individual Performance and Staff Turnover Intentions both simultaneously and partially give impacts to Dysfuctional Audit Behavior among auditors working for one until five years at public accountant firm in Jakarta and Bandung.

Reference :

    1. Diaz Priantara,. Ketika Skandal Fraud Akuntansi Menerpa British Telecom dan PwC.. Diakses dari
    2. Farhan, Djuni. Etika dan Akuntabilitas Profesi Akuntan Publik. Malang:Intimedia. 2009.
    3. Donnelly, David P.Jeffrey J Quirin and David O’Bryan.(2003) Auditor Acceptance of Dysfunctional Audit Behavior An Explanatory Model Using Auditors’ Personal Characteristics, Behavior Research om Accounting, Vol.15 pp..87.
    4. Dea Chadiza Syafina., Kasus SNP Finance dan Pertaruhan Rusaknya Reputasi Akuntan Publik.. Diakses dari https://tirto.id/kasus-snp-finance-dan-pertaruhanrusaknya-reputasi-akuntan-publik-c4RT 8 Oktober 2018.
    5. Yuke I., Thio, A.P., Mukhlasin., “Hubungan Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku dalam Audit”, Makalah SNA VIII Solo, , pp.929-940, 15-16 September 2005.
    6. Marwansyah., Manajemen Sumber Daya Manusia. Edisi Kedua. Cetakan Ketiga. Bandung: Alfabeta. pp..228-237, 2014.
    7. Mangkunegara, Anwar Prabu, Manajemen Sumber Daya Manusia Perusahaan,. Remaja Rosdakarya.: Bandung, pp. 67-69, 2004.
    8.  Sopiah dan Sangadji,Etta Mamang.. Manajemen Sumber Daya Manusia Strategik.Yogyakarta: Andi Offset. 2018.
    9. Simamora, Henry, Akuntansi Manajemen. Jakarta: Salemba Empat, pp.3-11 1999.

Recent Article