Authors:

AA Istri Pranyanita, I Ketut Sujana

Abstract:

“This study aims to obtain empirical evidence regarding the effect of machiavellian properties, time budget pressure, locus of control on behavioral dysfunctional audit. The population in this study is an auditor who works in a public accounting firm in Bali with a total sample of 54 auditors, taken using a purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The test results show that machiavellian properties, time budget pressure, and external locus of control have a positive effect on behavioral dysfunctional audit. Whereas internal locus of control has a negative effect on behavioral dysfunctional audit. One of the factors that influence this behavior deviation is internal factors, namely personal characteristics, as well as external factors that are in the outside environment of the auditor. Dysfunctional audit behavior can reduce audit quality that has an impact on the auditing profession. Keywords: Dysfunctional audit behavior, machiavellian, time budget pressure”

Keywords

Dysfunctional audit behavior, machiavellian, time budget pressure

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PDF:

https://jurnal.harianregional.com/akuntansi/full-45329

Published

2019-02-10

How To Cite

PRANYANITA, AA Istri; SUJANA, I Ketut. Pengaruh Sifat Machiavellian, Time Budget Pressure, Loc Pada Dysfunctional Audit Behavior, Akuntan Publik Di Bali.E-Jurnal Akuntansi, [S.l.], v. 26, n. 2, p. 1161 - 1189, feb. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45329. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i02.p12.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License