RELIGIUSITAS SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT

RELIGIUSITAS SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT

organizational commitment, intention to quit, professional commitment, religiosity, dysfunctional audit behaviour

This study analyzes the effect of organizational commitment, intention to quit, and professional commitment to dysfunctional audit behavior with religiosity as a moderating variable. Auditors working in public accounting firms throughout Indonesia were selected as samples in this study. Respondents obtained were 124 auditors. The data was collected using a questionnaire in a Google form that is submitted directly to the auditor or sent via email. The method of data analysis used in this study is multiple linear regression analysis.
The results of the study show that intention to quit and professional commitment have effects to dysfunctional audit behavior. Religiosity only succeeded in moderating the negative influence of professional commitment to dysfunctional audit behavior, but was unable to moderate the negative influence of organizational commitment and the positive influence of intention to quit on dysfunctional audit behavior.

Dewi Ika Octavia

http://jam.stieykpn.ac.id/index.php/jam/issue/view/129

STIE YKPN Yogyakarta

April 2020

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020