PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT

Abstract

In order to achieve accountability and transparency, the audit
function is very essential. The audit results will provide
feedback to all parties related to the company or organization.
Audit opinion is not received a positive response because
of the possibility of behavioral deviation by an auditor
in the audit process. Dysfunctional behavior includes auditors
Underreporting of time, premature sign-off (PMSO) and
Altering/replacing of the audit procedure. This behavior is
caused by the locus of control (locus of control), personal
performance level of employees, the desire to stop working,
self-esteem in terms of ambition, and commitment to the
organization. To overcome the impact of this behavior should
KAP strict supervision of all auditors, and improve communication
within the audit team.
Keyword: Dysfunctional behavior auditors, Audit quality