Determinan Perilaku Disfungsional Auditor

Manatap Berliana Lumban Gaol

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui determinan faktor dari perilaku disfungsional auditor di Indonesia. Kepentingan klien, kompleksitas tugas, batasan anggaran waktu, independensi auditor yang menjadi pertimbangan sehingga mengakibatkan penerimaan atas perilaku disfungsional auditor. Studi kasus auditor yang bekerja pada kantor akuntan publik di Indonesia. Penelitian ini dilakukan dengan menggunakan 135 kuesioner yang dapat digunakan untuk dianalisis. Hasil penelitian ini menunjukkan batasan anggaran waktu, kompleksitas tugas, tekanan dari klien dan masalah profesional serta etika yang merupakan faktor pendorong penerimaan auditor atas perilaku disfungsional auditor. Perilaku disfungsional auditor di Indonesia belakangan ini menjadi hal yang mengkhawatirkan sehingga hal yang perlu dilakukan adalah memberikan pelatihan dan penyediaan sumber daya yang cukup untuk memecahkan masalah yang dihadapi auditor di tempat kerja.

Keywords


Tekanan Anggaran Waktu; Independensi Auditor; Kepentingan Klien; Kompleksitas Tugas; Perilaku Disfungsional Auditor

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DOI: http://dx.doi.org/10.22441/jies.v9i2.11473

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