Ni Wayan Rustiarini


Auditor personality trait is an interesting topic in accounting field because this research is still rarely on accounting profession in Indonesia. The purpose of this study was to investigate the effect of work stress and dysfunctional audit behavior, with a focus on personality trait role: the big five personality and locus of control. The respondents for this study are auditors who work on public accounting firms in Bali. Moderated regressions analysis test used to examine seven hypotheses are formulated. The results showed that job stress have positive effects on dysfunctional audit behavior. Moreover it was determined that one of the personality trait, openness to experience, along with internal and external locus of control, have significant effect on the relation between job stress and dysfunctional audit behavior, but other personality traits such as conscientiousness, extraversion, agreeableness, and neuroticism do not have significant effect on the relation between job stress and dysfunctional audit behavior. This indicates that auditor personality is important to reduce the likelihood of dysfunctional audit behaviors.

Keywords: audit, dysfunctional, job stress, personality


Sifat kepribadian auditor merupakan topik yang menarik dalam bidang akuntansi mengingat penelitian mengenai topik ini masih jarang dilakukan pada profesi akuntan di Indonesia. Tujuan penelitian ini adalah untuk menginvestigasi pengaruh stres kerja dan perilaku disfungsional audit, dengan fokus pada peran sifat kepribadian yakni the big five personality dan locus of control. Sebagai responden dalam penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di Bali. Teknik analisis yang digunakan untuk menguji tujuh hipotesis yang dirumuskan adalah moderated regressions analysis. Hasil pengujian menunjukkan bahwa stres kerja berpengaruh positif pada perilaku disfungsional audit. Selain itu, hanya sifat kepribadian openness to experience serta locus of control internal dan eksternal yang berpengaruh pada hubungan stres kerja dan perilaku disfungsional audit, namun sifat kepribadian lainnya seperti conscientiousness, extraversion, agreeableness, dan neuroticism tidak berpengaruh pada hubungan stres kerja dan perilaku disfungsional. Hal ini mengindikasikan bahwa kepribadian auditor penting untuk mengurangi kemungkinan terjadinya perilaku disfungsional audit.

Kata kunci: audit, disfungsional, stres kerja, kepribadian


audit; dysfunctional; job stress; personality

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