Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor

Abstract

Abstract The research problem is related to the dysfunctional behavior of auditors in performing audit tasks. The research objective was to measure and analyze the influence of auditor competence, professional commitment and professional ethics on the dysfunctional behavior of auditors at the Representative Audit Board of South Sulawesi Province. The data collection method used a questionnaire technique with a total of 54 auditors as respondents. Data analysis using multiple regression analysis techniques. The results showed that auditor competence and professional ethics have a negative and significant effect on auditors' dysfunctional behavior. Meanwhile, professional commitment has no effect on auditors' dysfunctional behavior.AbstrakMasalah penelitian terkait dengan perilaku disfungsional auditor dalam melakukan tugas audit. Tujuan penelitian untuk mengukur dan menganalisis pengaruh kompetensi auditor, komitmen profesional dan etika profesi terhadap perilaku disfungsional auditor pada Badan Pemeriksa Keuangan Perwakilan Propinsi Sulawesi Selatan. Metode pengumpulan data menggunakan teknik kuesioner dengan jumlah responden sebanyak 54 auditor. Analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor dan etika profesi berpengaruh negatif dan signifikan terhadap perilaku disfungsional auditor. Sedangkan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional auditor.