Determinants of Dysfunctional Audit Behavior: Internal and External Factors

Dysfunctional audit behavior is behavior that can reduce the quality of audited financial statements directly or indirectly. This research aims to provide empirical evidence of the influence of time budget pressure, turnover intention and workplace spirituality on dysfunctional audit behavior. The sample used was 144 auditors who worked in Jakarta public accounting firms. The sampling technique is convenience sampling or sampling based on convenience. The analysis tool uses multiple regression analysis. The research results show that turnover intention has a positive effect on dysfunctional audit behavior, while workplace spirituality has a negative effect on dysfunctional audit behavior. Meanwhile, time budget pressure has no effect on dysfunctional audit behavior. The implication of this research is that KAP can always improve workplace spirituality so that it can minimize turnover intention and motivate auditors to work better, thereby minimizing the emergence of dysfunctional audit behavior. In this way, it is hoped that the quality of the audit can be higher.