CHARACTERISTICS OF THE INDIVIDUAL AUDITOR’S DYSFUNCTIONAL BEHAVIOR (UNDERREPORTING OF TIME) IN AUDIT IMPLEMENTATION AND REDUCTION IN AUDIT QUALITY

Publication Date : 01/01/2017


Author(s) :

HERMIYETTI, EKA ARIATY ARFAH,.


Volume/Issue :
Volume 2
,
Issue 1
(01 - 2017)



Abstract :

This study aims to look at the concepts of individual characteristics that affect the behavior of the auditor in conducting an audit program. This research is in the domain of the behavioral accounting analysis. The unit of analysis is in the public accounting firm, in the city of Makassar. This research is the explanation (explanatory research) intends to explain the causal relationship between variables through hypothesis testing. The analytical method used in this research is path analysis on the basis that the pattern of relationships between the independent variables in this study is the correlative nature and causality. Respondents in this study were 50 auditors in the entire public accounting firm in Makassar. The results of this study explained that the implementation of an effective audit program that is integrated with behavioral aspects were deemed largely determine the effectiveness of an audit program in Makassar has not run optimally and effectively. This research as a source of information for formulating policies in realizing the effectiveness of the audit and capacity building of human resources for the auditor at KAP, so as to provide reasonable assurance to users of financial statements (stakeholders).


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