Kepribadian Machiavellianism pada Aspek Perilaku Auditor (original) (raw)
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This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of firstlevel education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS-SBK (Adat Bersandi Syara '-Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation.
Indikasi Machiavellianism Dalam Pembuatan Keputusan Etis Auditor Senior
Jurnal Pundi : Research of Management, Accounting, and Economics, 2021
This study is a continuation of previous research which found inconsistent results. The purpose of this study is to examine the relationship between Machiavellianism and ethical decisions in earnings management in Indonesia in two forms of manipulation, namely operating manipulation and accounting manipulation. The data collection method in this study used as many as 70 respondents. Machiavellianism does not affect the ethical decisions of earnings management in a Public Accounting Firm in West Sumatra. This is because the customary system of ABS-SBK (Adat Bersandi Syara'-Syara' Bersandi Kitabullah) in West Sumatra has an impact on the Machiavellian nature of Senior Accountants, and there is a significant difference between operating manipulation and accounting manipulation.
2017
This study aims to examine the effect of machiavellian, locus of control, and to examine the effect of locus of control on the relationship of machiavellian properties with auditor dysfunctional behavior. Respondent is the auditor of BPK RI representative of Maluku Province 42 people and all of them are used as sample in this research. Number of Auditors in BPK RI Representatives of Maluku Province amounted to 42 people but from questionnaires distributed as many as 42 questionnaires, only 35 questionnaires were returned. The method used is Partial Least Squares Method (PLS). The result obtained is that Machiavellian properties have a positive effect on auditor dysfunctional behavior. Locus of control positively affects auditor dysfunctional behavior. Locus of control affects the relationship of machiavellian properties and auditor dysfunctional behavior. This is indicated by the influence of time budget pressure on the relationship between machiavellian properties and auditor dysfu...
2016
Penelitian ini bertujuan untuk menguji secara empiris pengaruh karakteristik individu auditor berupa sifat machiavellian dan love of money terhadap perilaku etis auditor. Variabel independen dalam penelitian ini adalah sifat machiavellian dan love of money sedangkan untuk variabel dependen adalah perilaku etis auditor. Penelitian ini menggunakan pendekatan kuantitatif yang menekankan pada pengujian teori-teori melalui pengukuran variabel-variabel penelitian dengan angka dan melakukan analisis data dengan prosedur statistik. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut purposive sampling. Jumlah sampel yang digunakan sebanyak 30 responden. Metode pengumpulan data dalam penelitian ini yaitu menggunakan kuesioner yang disebar kepada auditor yang bekerja pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sulawesi Selatan di kota Makassar. Data yang diperoleh dianalisis dengan menggunakan teknik analisa regresi linear berganda melalu...
2020
Abstract. This study aims to determine the effect of machiavellian nature on fraud accounting tendencies with individual morality as a moderating variable in the Office of Financial Management and Assets of the City of Bandung with a total of 35 respondents using a descriptive verification method with a quantitative approach. Samples taken using simple random sampling. The analytical tool used is simple linear regression analysis and moderating regression analysis. The results showed that: (1) machiavellian nature had a significant positive effect on fraud accounting tendencies. (2) Moderate regression analysis shows that individual morality is able to significantly moderate the influence of machiavellian nature on fraud accounting tendencies. Keywords: fraud accounting tendency, individual morality, machiavellian nature Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh sifat machiavellian terhadap kecenderungan fraud accounting dengan moralitas individu sebagai variabel m...
Pengaruh Supervisor Relationship dan Sifat Machiavellian terhadap Dysfunctional Audit Behavior
JURNAL EKSPLORASI AKUNTANSI
The purpose of this study is analyze the effect of supervisor relationship and Machiavellianism on dysfunctional audit behavior. The effect of supervisor relationship and Machiavellianism on DAB tested by using a quasi experimental with 2x2 factorial design. The ANOVA measurement are used to test hypothesis in this study. The conclusions that can be drawn in this study are subjects in positive relationship with their seniors tended to do DAB. And also in this study it can be concluded that high Machiavellian and low Machiavellian have no effect on DAB. There is an interaction effect between supervisor relationship and Machiavellian that affect to DAB.
Peran Karakteristik Individu Auditor Pada Penentuan Tingkat Materialitas
Ekonomi Digital
This study aims to analyze and provide empirical evidence on the influence of professionalism, professional ethics, gender, and self-Efficacy to consider the level of materiality with the locus of control as moderation. Consideration of materiality level of professionalism conducted by the auditor is measured by, professional ethics, gender, and self Efficacy and locus of control as moderation. The data used in this study contains the perceptions of independent auditors who fill out the questionnaire. The sample in this study involves an independent auditor at Public Accounting Firm in Jakarta Region. Questionnaires were distributed as many as 150 questionnaires. Data collection techniques in this study is data collection techniques through survey techniques by distributing questionnaires directly to the respondent concerned, with the aim of obtaining a representative sample in accordance with predetermined criteria. By using multiple regression, this study show that professionalism...
Auditor Dan Tingkat Materialitas
Optimum: Jurnal Ekonomi dan Pembangunan
One of the phases of audit to auditor is determining the level of materiality. It is very important and must be done by auditors since the level of materiality has tight relationship both the level of risk and the obtaining of evidence. There are some factors may infl uence in determining of the materiality level. This research will test the infl uence of professionalism, experiences and the knowledge of auditor to detech fraud in determining of materiality level. Auditors work at accounting fi rm in Yogyakarta and Solo are the subjects and respondents of this research. Hypothesis testing is using multiple regression with SPSS for windows version 16.0 as a tool. The result proves that the determining of materiality level by auditor is signifi cantly infl uenced by professionalism, experiences and the knowledge of auditor to detect fraud.