PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL
Abstract: The purposes of this
study are two fold. First is to examine validity of Meyer et al.’s
(1993)three-component model of commitment professional among on auditor which
working in auditfirms. The second is to examine relations dimension of
commitment professional todysfunctional audit behaviors. Dysfunctional audit
behaviors include auditors’ act duringperformance audit program which directly
or indirectly reduced audit quality namely auditquality reduction (AQR) and
Under Reporting of Time (URT) behaviors. This study conductedwith survey method
on auditors working in audit firms at three mayor cities in Indonesia
i.e.;Jakarta, Surabaya, and Medan. Research samples are 348 respondents. Data
analysis withStructural Equation Modeling used AMOS. The result of confirmatory
factor analyses andtest of reliability and validity provide support for three
separate dimensions of professionalcommitment. Affective professional
commitment has negative associated with AQR behavior,but it relationship with
URT behavior is not significant. The influence of continuanceprofessional
commitment to AQR and URT behaviors is not significant. Normativeprofessional
commitment is inversely related to AQR and URT behaviors. The results
ofresearch contribute to literature and interpreting the prior research and for
consideringfuture research on auditors’ commitment professional are presented.
Keywords:dysfunctional audit
behaviors, audit quality reduction behavior, underreporting oftime behaviors,
multi-dimension professional commitment
Penulis: Adanan Silaban
Kode Jurnal: jpakuntansidd110229
