Journals Information
Universal Journal of Accounting and Finance Vol. 10(1), pp. 358 - 366
DOI: 10.13189/ujaf.2022.100136
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Factors Affecting Audit Quality: The Moderating Effect of Dysfunctional Behavior
Aldi Rivaldi 1, Khoirul Aswar 1,*, Taufeni Taufik 2, Andreas 2, Eka Hariyani 2
1 Department of Accountancy, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
2 Department of Accountancy, Faculty of Economics and Business, Universitas Riau, Indonesia
ABSTRACT
This study aims to examine the Machiavellian characteristic, independence, time budget pressure, and dysfunctional behavior as moderating variables on audit quality. Main Auditor of State Finance (AKN) of the Supreme Audit Institution of the Republic of Indonesia (BPK RI) was used as samples in this study. The purposive sampling method was used to select 52 examining auditors from AKN who completed a questionnaire. The hypothesis in this study was investigated using the SmartPLS 3.0 and the Structural Equation Modelling (SEM). This study will provide information to supreme audit institution in order to maintain and improve the quality of BPK RI. The result of this study shows that independence and time budget pressure had a significant effect on audit quality, while machiavellian characteristics had no significant effect on audit quality. The influence of machiavellian characteristics, independence, and time budget pressure on audit quality is not moderated by dysfunctional behavior. This research is expected to be useful for the leadership of the supreme audit agency in reviewing policies related to improving audit quality and paying attention to the condition of the auditor in carrying out audit assignments so that the reliability of the BPK LHP is maintained.
KEYWORDS
Audit Quality, Machiavellian Characteristic, Independence, Time Budget Pressure, Dysfunctional Behavior
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Aldi Rivaldi , Khoirul Aswar , Taufeni Taufik , Andreas , Eka Hariyani , "Factors Affecting Audit Quality: The Moderating Effect of Dysfunctional Behavior," Universal Journal of Accounting and Finance, Vol. 10, No. 1, pp. 358 - 366, 2022. DOI: 10.13189/ujaf.2022.100136.
(b). APA Format:
Aldi Rivaldi , Khoirul Aswar , Taufeni Taufik , Andreas , Eka Hariyani (2022). Factors Affecting Audit Quality: The Moderating Effect of Dysfunctional Behavior. Universal Journal of Accounting and Finance, 10(1), 358 - 366. DOI: 10.13189/ujaf.2022.100136.