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IMPACT OF THE PERSONALITY, PROFESSIONALISM, AND SPIRITUALITY ON DYSFUNCTIONAL BEHAVIOUR (A CASE STUDY OF INDONESIAN ACCOUNTANTS)
Corresponding Author(s) : Dyah N.A. Janie
Humanities & Social Sciences Reviews,
Vol. 7 No. 5 (2019): September
Abstract
Purpose of the study: This examination means to inspect the impact of locus of control on the reception of dysfunctional behaviour in auditing and to accountants’ professional commitment. We test the impact of accountants’ professional commitment to the reception of dysfunctional behaviour in auditing. We also dissect how work environment spirituality would moderate them.
Methodology: The population was public accountants in Indonesia, selected using convenience sampling method due to the uncertainness of the population. Partial Least Square and WarPLS 6.0 were utilized to break down the information. The use of data collection methods in the form of online questionnaires directly addressed to all Indonesian accounting firms e-mail addresses.
Main Findings: Locus of control proved to have positive effects on the behavioural dysfunctional audits reception and auditors' professional commitment. Professional commitment is not proven to harm the reception of dysfunctional behaviour in auditing. Work environment spirituality is not proven to moderate the relationship between professional commitment and reception of dysfunctional behaviour in auditing.
Applications of this study: The more bound an auditor is to his profession, also makes him take actions that are less ethical, justifying any means so that his business can continue to run. Auditor's attachment to his profession gives an adverse impact. They need to develop themselves, switching to other professions, such as being an Accountant Educator, Management Accountant, or entering the public sector.
Novelty/Originality of this study: This study combines reasoned action and contingency theory. It also connects locus of control and professional commitment. We also adopt work environment spirituality in the model of reception of dysfunctional behaviour in auditing that researchers have never used before. We also integrate extrinsic/environmental factor as a moderating, not as an independent variable. We also utilized online questionnaires.
Keywords
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- Adawiyah, W. R., Shariff, M. N. M., Saud, M. B., & Mokhtar, S. S. M. (2011). Workplace Spirituality As A Moderator In The Relationship Between Soft Tqm And Organizational Commitment. International Journal of Business and Social Science.
- Ajzen, I. (2011). The theory of planned behaviour: Reactions and reflections. Psychology and Health, 26(9), 1113–1127. https://doi.org/10.1080/08870446.2011.613995 DOI: https://doi.org/10.1080/08870446.2011.613995
- Aryee, S., Wyatt, T., & Min, M. K. (1991). Antecedents of organizational commitment and turnover intentions among professional accountants in different employment settings in singapore. Journal of Social Psychology, 131(4), 545–556. https://doi.org/10.1080/00224545.1991.9713884 DOI: https://doi.org/10.1080/00224545.1991.9713884
- Ashmos, D. P., & Duchon, D. (2000). Spirituality at Work: A Conceptualization and Measure. Journal of Management Inquiry. https://doi.org/10.1177/105649260092008 DOI: https://doi.org/10.1177/105649260092008
- Bline, D. M., Duchon, D., & Meixner, W. F. (1991). The Measurement Of Organizational And Professional Commitment: An Examination Of The Psychometric Properties Of Two Commonly Used Instruments. Behavioral Research in Accounting.
- Brierley, J. A. (1996). The measurement of organizational commitment and professional commitment. Journal of Social Psychology. https://doi.org/10.1080/00224545.1996.9714004 DOI: https://doi.org/10.1080/00224545.1996.9714004
- Buckhoff, T. A. (2010). ANTI-FRAUD EDUCATION IN ACADEMIA. https://doi.org/10.1016/s1085-4622(04)06003-1 DOI: https://doi.org/10.1016/S1085-4622(04)06003-1
- detikFinance. (2009). BPK: BI Membiarkan Rekayasa Akuntansi di Bank Century. Retrieved July 7, 2017, from https://finance.detik.com/moneter/d-1247341/bpk-bi-membiarkan-rekayasa-akuntansi-di-bank-century
- Donnelly, D. P., Bryan, D. o, & Quirin, J. j. (2005). Locus Of Control And Dysfunctional Audit Behavior. Journal of Business & Economics Research, 3(10), 9–14.
- Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003a). Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. Journal of Applied Business Research (JABR), 19(1). https://doi.org/10.19030/jabr.v19i1.2151 DOI: https://doi.org/10.19030/jabr.v19i1.2151
- Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003b). Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral Research in Accounting. https://doi.org/10.2308/bria.2003.15.1.87 DOI: https://doi.org/10.2308/bria.2003.15.1.87
- Duchon, D., & Plowman, D. A. (2005). Nurturing the spirit at work: Impact on work unit performance. Leadership Quarterly, 16(5), 807–833. https://doi.org/10.1016/j.leaqua.2005.07.008 DOI: https://doi.org/10.1016/j.leaqua.2005.07.008
- Elias, R. Z. (2006). The impact of professional commitment and anticipatory socialization on accounting students’ ethical orientation. Journal of Business Ethics. https://doi.org/10.1007/s10551-006-9041-5 DOI: https://doi.org/10.1007/s10551-006-9041-5
- Fishbein, M. (1980). Theory of reasoned action/theory of planned behavior. In Belief, Attitude, Intention, and Behavior, An Introduction to Theory and Research.
- Ghozali, I. (2008). Structural Equation Modeling: Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
- Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. In Badan Penerbit Universitas Diponegoro. https://doi.org/10.1021/ol7029646 DOI: https://doi.org/10.1021/ol7029646
- Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics. https://doi.org/10.1007/s10551-007-9629-4 DOI: https://doi.org/10.1007/s10551-007-9629-4
- Groves, R., Poole, M., & Broder, P. (1984). Professional Commitments of the Practising Chartered Accountant in Modern Britain. Accounting and Business Research. https://doi.org/10.1080/00014788.1984.9729225 DOI: https://doi.org/10.1080/00014788.1984.9729225
- Hair Jr, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis 7th Edition. In Pearson Custom Library. https://doi.org/10.1038/259433b0 DOI: https://doi.org/10.1038/259433b0
- Kelley, T., & Margheim, L. (1990). The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior. Auditing, 9(2), 21–42.
- Lachman, R., & Aranya, N. (1986). Evaluation of alternative models of commitments and job attitudes of professionals. Journal of Organizational Behavior. https://doi.org/10.1002/job.4030070307 DOI: https://doi.org/10.1002/job.4030070307
- Latan, H., & Ghozali, I. (2012). Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program WarpPLS2.0 Untuk Penelitian Empiris. Badan Penerbit Universitas Diponegoro.
- Maryanti, P. (2005). Analisis Penerimaan Auditor Atas Dysfunctional Audit Behavior: Pendekatan Karakteristik Personal Auditor (Studi Empiris pada Kantor Akuntan Publik di Jawa). Jurnal Maksi, 5(2), 213–226. Retrieved from http://eprints.undip.ac.id/35068/1/JMAKSI_Agt_2005_13_Puji_Maryanti.pdf
- Mat Desa, N., & Koh Pin Pin, D. (2011). The Workplace Spirituality and Affective Commitment Among Auditors in Big Four Public Accounting Firms: Does It Matter? Journal of Global Management, 2(2), 216–226. Retrieved from https://econpapers.repec.org/article/grg03mngt/v_3a2_3ay_3a2011_3ai_3a2_3ap_3a216-226.htm
- Milliman, J., Czaplewski, A. J., & Ferguson, J. (2003). Workplace spirituality and employee work attitudes: An exploratory empirical assessment. Journal of Organizational Change Management, 16(4), 426–447. https://doi.org/10.1108/09534810310484172 DOI: https://doi.org/10.1108/09534810310484172
- Neck, C. P., & Milliman, J. F. (1994). Thought Self-leadership: Finding Spiritual Fulfilment in Organizational Life. Journal of Management Inquiry, 9(6), 9–16. https://doi.org/10.1108/02683949410070151 DOI: https://doi.org/10.1108/02683949410070151
- O’malley, S. F., Chookaszian, D. H., Kolton, P., Lowenstein, L., Rifkind, S. H., Palmrose, Z.-V., … Stemlar, T. M. (2000). The Panel on Audit Effectiveness Report and Recommendations. Retrieved from https://www.iasplus.com/en/binary/resource/pobaudit.pdf
- Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society, 20(5), 405–420. https://doi.org/10.1016/0361-3682(95)00003-R DOI: https://doi.org/10.1016/0361-3682(95)00003-R
- Paino, H., Thani, A., & Iskandar, S. (2011). Attitudes toward dysfunctional audit behaviour: The effect of budget emphasis, leadership behaviour, and effectiveness of audit review. 2011 IEEE Symposium on Industrial Electronics and Applications, ISIEA 2011. https://doi.org/10.1109/ISIEA.2011.6108778 DOI: https://doi.org/10.1109/ISIEA.2011.6108778
- Patsuris, P. (2002). The Corporate Scandal Sheet. Retrieved February 22, 2016, from https://www.forbes.com/2002/07/25/accountingtracker.html#57a9ad8f57e8
- Pawar, B. S. (2009). Individual spirituality, workplace spirituality and work attitudes: An empirical test of direct and interaction effects. Leadership and Organization Development Journal. https://doi.org/10.1108/01437730911003911 DOI: https://doi.org/10.1108/01437730911003911
- Petronila, T. A., & Irawati, Y. (2006). Hubungan Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku dalam Audit. Akuntabilitas, 6(1), 1–13.
- Rahayu, R. G. (2007). Rahayu, Rika Gelar. "Pengaruh workplace spirituality terhadap employee work attitudes dan organizational citizenship behavior (OCB): Replikasi dan modifikasi model Miliman et al.(2003) dan Dyne et al.(1994).
- Rezzae, Z., Crumbley, D. L., Elmore, R. C., Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic Accounting Education: A Survey of Academicians and Practitioners. In Accounting Education.
- Rotter, J. B. (1966). Generalize D Expectancie S for Interna L Versus. Psychological Monographs: General and Applied, 80(1). https://doi.org/10.1037/h0092976 DOI: https://doi.org/10.1037/h0092976
- Roundy, P. T. (2009). Work and Religion : Artificial Dichotomy or Competing Interests ? International Journal of Human and Social Sciences 4:5 2009 Work, 4(5), 311–317.
- Shaub, M. K., Finn, D. W., & Munter, P. (1993). The effect of auditors’ ethical orientation on commitment and ethical sensitivity. Behavioral Research in Accounting.
- Sijabat, J. (2010). Karakteristik Personal Auditor dan Penerimaan Perilaku Menyimpang Dalam Pelaksanaan Audit: Studi Empiris di KAP Besar di Jakarta yang Berafiliasi dengan KAP Asing (The Big Four). Semarang.
- Silaban, A. (2009). Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit. Semarang.
- Smith, W. R., & Hutton, M. R. (2016). Underreporting Time: An analysis Of Current Tax Practice. Journal of Applied Business Research (JABR), Vol. 11, p. 39. https://doi.org/10.19030/jabr.v11i1.5890 DOI: https://doi.org/10.19030/jabr.v11i1.5890
- Solar, D., & Bruehl, D. (2011). Machiavellianism and Locus of Control: Two Conceptions of Interpersonal Power. Psychological Reports, 29(3_suppl), 1079–1082. https://doi.org/10.2466/pr0.1971.29.3f.1079 DOI: https://doi.org/10.2466/pr0.1971.29.3f.1079
- Sososutiksno, C. (2003). Hubungan tekanan anggaran waktu dengan perilaku disfungsional serta pengaruhnya terhadap kualitas audit. Retrieved from http://etd.repository.ugm.ac.id/index.php?act=view&buku_id=21912&mod=penelitian_detail&sub=PenelitianDetail&typ=html
- Susanti, V. A. (2007). “Dampak Komitmen dan Moral Reasoning pada Respon Auditor Terhadap Pengaruh Tekanan Sosial.†Jurnal Maksi, 7(2), 189–205.
- Wahyudin, A., Anisykurlillah, I., & Harini, D. (2011). ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR. Jurnal Dinamika Akuntansi, 3(2). https://doi.org/10.15294/jda.v3i2.1946
References
Adawiyah, W. R., Shariff, M. N. M., Saud, M. B., & Mokhtar, S. S. M. (2011). Workplace Spirituality As A Moderator In The Relationship Between Soft Tqm And Organizational Commitment. International Journal of Business and Social Science.
Ajzen, I. (2011). The theory of planned behaviour: Reactions and reflections. Psychology and Health, 26(9), 1113–1127. https://doi.org/10.1080/08870446.2011.613995 DOI: https://doi.org/10.1080/08870446.2011.613995
Aryee, S., Wyatt, T., & Min, M. K. (1991). Antecedents of organizational commitment and turnover intentions among professional accountants in different employment settings in singapore. Journal of Social Psychology, 131(4), 545–556. https://doi.org/10.1080/00224545.1991.9713884 DOI: https://doi.org/10.1080/00224545.1991.9713884
Ashmos, D. P., & Duchon, D. (2000). Spirituality at Work: A Conceptualization and Measure. Journal of Management Inquiry. https://doi.org/10.1177/105649260092008 DOI: https://doi.org/10.1177/105649260092008
Bline, D. M., Duchon, D., & Meixner, W. F. (1991). The Measurement Of Organizational And Professional Commitment: An Examination Of The Psychometric Properties Of Two Commonly Used Instruments. Behavioral Research in Accounting.
Brierley, J. A. (1996). The measurement of organizational commitment and professional commitment. Journal of Social Psychology. https://doi.org/10.1080/00224545.1996.9714004 DOI: https://doi.org/10.1080/00224545.1996.9714004
Buckhoff, T. A. (2010). ANTI-FRAUD EDUCATION IN ACADEMIA. https://doi.org/10.1016/s1085-4622(04)06003-1 DOI: https://doi.org/10.1016/S1085-4622(04)06003-1
detikFinance. (2009). BPK: BI Membiarkan Rekayasa Akuntansi di Bank Century. Retrieved July 7, 2017, from https://finance.detik.com/moneter/d-1247341/bpk-bi-membiarkan-rekayasa-akuntansi-di-bank-century
Donnelly, D. P., Bryan, D. o, & Quirin, J. j. (2005). Locus Of Control And Dysfunctional Audit Behavior. Journal of Business & Economics Research, 3(10), 9–14.
Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003a). Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. Journal of Applied Business Research (JABR), 19(1). https://doi.org/10.19030/jabr.v19i1.2151 DOI: https://doi.org/10.19030/jabr.v19i1.2151
Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003b). Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioral Research in Accounting. https://doi.org/10.2308/bria.2003.15.1.87 DOI: https://doi.org/10.2308/bria.2003.15.1.87
Duchon, D., & Plowman, D. A. (2005). Nurturing the spirit at work: Impact on work unit performance. Leadership Quarterly, 16(5), 807–833. https://doi.org/10.1016/j.leaqua.2005.07.008 DOI: https://doi.org/10.1016/j.leaqua.2005.07.008
Elias, R. Z. (2006). The impact of professional commitment and anticipatory socialization on accounting students’ ethical orientation. Journal of Business Ethics. https://doi.org/10.1007/s10551-006-9041-5 DOI: https://doi.org/10.1007/s10551-006-9041-5
Fishbein, M. (1980). Theory of reasoned action/theory of planned behavior. In Belief, Attitude, Intention, and Behavior, An Introduction to Theory and Research.
Ghozali, I. (2008). Structural Equation Modeling: Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. In Badan Penerbit Universitas Diponegoro. https://doi.org/10.1021/ol7029646 DOI: https://doi.org/10.1021/ol7029646
Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics. https://doi.org/10.1007/s10551-007-9629-4 DOI: https://doi.org/10.1007/s10551-007-9629-4
Groves, R., Poole, M., & Broder, P. (1984). Professional Commitments of the Practising Chartered Accountant in Modern Britain. Accounting and Business Research. https://doi.org/10.1080/00014788.1984.9729225 DOI: https://doi.org/10.1080/00014788.1984.9729225
Hair Jr, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis 7th Edition. In Pearson Custom Library. https://doi.org/10.1038/259433b0 DOI: https://doi.org/10.1038/259433b0
Kelley, T., & Margheim, L. (1990). The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior. Auditing, 9(2), 21–42.
Lachman, R., & Aranya, N. (1986). Evaluation of alternative models of commitments and job attitudes of professionals. Journal of Organizational Behavior. https://doi.org/10.1002/job.4030070307 DOI: https://doi.org/10.1002/job.4030070307
Latan, H., & Ghozali, I. (2012). Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program WarpPLS2.0 Untuk Penelitian Empiris. Badan Penerbit Universitas Diponegoro.
Maryanti, P. (2005). Analisis Penerimaan Auditor Atas Dysfunctional Audit Behavior: Pendekatan Karakteristik Personal Auditor (Studi Empiris pada Kantor Akuntan Publik di Jawa). Jurnal Maksi, 5(2), 213–226. Retrieved from http://eprints.undip.ac.id/35068/1/JMAKSI_Agt_2005_13_Puji_Maryanti.pdf
Mat Desa, N., & Koh Pin Pin, D. (2011). The Workplace Spirituality and Affective Commitment Among Auditors in Big Four Public Accounting Firms: Does It Matter? Journal of Global Management, 2(2), 216–226. Retrieved from https://econpapers.repec.org/article/grg03mngt/v_3a2_3ay_3a2011_3ai_3a2_3ap_3a216-226.htm
Milliman, J., Czaplewski, A. J., & Ferguson, J. (2003). Workplace spirituality and employee work attitudes: An exploratory empirical assessment. Journal of Organizational Change Management, 16(4), 426–447. https://doi.org/10.1108/09534810310484172 DOI: https://doi.org/10.1108/09534810310484172
Neck, C. P., & Milliman, J. F. (1994). Thought Self-leadership: Finding Spiritual Fulfilment in Organizational Life. Journal of Management Inquiry, 9(6), 9–16. https://doi.org/10.1108/02683949410070151 DOI: https://doi.org/10.1108/02683949410070151
O’malley, S. F., Chookaszian, D. H., Kolton, P., Lowenstein, L., Rifkind, S. H., Palmrose, Z.-V., … Stemlar, T. M. (2000). The Panel on Audit Effectiveness Report and Recommendations. Retrieved from https://www.iasplus.com/en/binary/resource/pobaudit.pdf
Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society, 20(5), 405–420. https://doi.org/10.1016/0361-3682(95)00003-R DOI: https://doi.org/10.1016/0361-3682(95)00003-R
Paino, H., Thani, A., & Iskandar, S. (2011). Attitudes toward dysfunctional audit behaviour: The effect of budget emphasis, leadership behaviour, and effectiveness of audit review. 2011 IEEE Symposium on Industrial Electronics and Applications, ISIEA 2011. https://doi.org/10.1109/ISIEA.2011.6108778 DOI: https://doi.org/10.1109/ISIEA.2011.6108778
Patsuris, P. (2002). The Corporate Scandal Sheet. Retrieved February 22, 2016, from https://www.forbes.com/2002/07/25/accountingtracker.html#57a9ad8f57e8
Pawar, B. S. (2009). Individual spirituality, workplace spirituality and work attitudes: An empirical test of direct and interaction effects. Leadership and Organization Development Journal. https://doi.org/10.1108/01437730911003911 DOI: https://doi.org/10.1108/01437730911003911
Petronila, T. A., & Irawati, Y. (2006). Hubungan Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku dalam Audit. Akuntabilitas, 6(1), 1–13.
Rahayu, R. G. (2007). Rahayu, Rika Gelar. "Pengaruh workplace spirituality terhadap employee work attitudes dan organizational citizenship behavior (OCB): Replikasi dan modifikasi model Miliman et al.(2003) dan Dyne et al.(1994).
Rezzae, Z., Crumbley, D. L., Elmore, R. C., Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic Accounting Education: A Survey of Academicians and Practitioners. In Accounting Education.
Rotter, J. B. (1966). Generalize D Expectancie S for Interna L Versus. Psychological Monographs: General and Applied, 80(1). https://doi.org/10.1037/h0092976 DOI: https://doi.org/10.1037/h0092976
Roundy, P. T. (2009). Work and Religion : Artificial Dichotomy or Competing Interests ? International Journal of Human and Social Sciences 4:5 2009 Work, 4(5), 311–317.
Shaub, M. K., Finn, D. W., & Munter, P. (1993). The effect of auditors’ ethical orientation on commitment and ethical sensitivity. Behavioral Research in Accounting.
Sijabat, J. (2010). Karakteristik Personal Auditor dan Penerimaan Perilaku Menyimpang Dalam Pelaksanaan Audit: Studi Empiris di KAP Besar di Jakarta yang Berafiliasi dengan KAP Asing (The Big Four). Semarang.
Silaban, A. (2009). Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit. Semarang.
Smith, W. R., & Hutton, M. R. (2016). Underreporting Time: An analysis Of Current Tax Practice. Journal of Applied Business Research (JABR), Vol. 11, p. 39. https://doi.org/10.19030/jabr.v11i1.5890 DOI: https://doi.org/10.19030/jabr.v11i1.5890
Solar, D., & Bruehl, D. (2011). Machiavellianism and Locus of Control: Two Conceptions of Interpersonal Power. Psychological Reports, 29(3_suppl), 1079–1082. https://doi.org/10.2466/pr0.1971.29.3f.1079 DOI: https://doi.org/10.2466/pr0.1971.29.3f.1079
Sososutiksno, C. (2003). Hubungan tekanan anggaran waktu dengan perilaku disfungsional serta pengaruhnya terhadap kualitas audit. Retrieved from http://etd.repository.ugm.ac.id/index.php?act=view&buku_id=21912&mod=penelitian_detail&sub=PenelitianDetail&typ=html
Susanti, V. A. (2007). “Dampak Komitmen dan Moral Reasoning pada Respon Auditor Terhadap Pengaruh Tekanan Sosial.†Jurnal Maksi, 7(2), 189–205.
Wahyudin, A., Anisykurlillah, I., & Harini, D. (2011). ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR. Jurnal Dinamika Akuntansi, 3(2). https://doi.org/10.15294/jda.v3i2.1946