THE EFFECT OF AUDITOR PERSONAL CHARATERISTICS ON ACCEPTANCE OF AUDIT DISFUNCTIONAL BEHAVIOR (Study at Public Accounting Firm in Bandung)

Abstract

This research aims to determine how the characteristics of personal auditor are employee performance, organizational commitment and turnover intention at public accounting firm (KAP) in Bandung and to find out the Effect of Personal Auditor Characteristics on Acceptance of Audit Dysfungsional behavior. The method used in this research is descriptive analysis method. The sample in this study was determined by probability sampling method, meaning that the questionnaires were distributed randomly to KAP in Bandung. The population in this study are auditors who work at KAP in Bandung. The data analysis in this research is using multiple linear regression analysis. The results of this study indicate that partially employee performance and organizational commitment affect the acceptance of dysfunctional audit behavior, while turnover intention as no effect on acceptance of dysfunctional audit behavior. While simultaneously showing that employee performance, organizational commitment and turnover intention affect the acceptance of dysfunctional audit behavior.