ANALISIS KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN DYSFUNCTIONAL AUDIT BEHAVIOR DALAM PELAKSANAAN AUDIT

Abstract

This study aims to provide empirical evidence regarding the effect of job satisfaction on organizational commitment, the effect of organizational commitment on dysfunctional audit behavior in audit implementation, and the effect of job satisfaction on dysfunctional audit behavior in audit implementation. The dimension of dysfunctional audit behavior examined in this study is specifically regarding premature sign–off. The population in this study are auditors who are active and work in Public Accounting Firms in Indonesia. The sampling technique used in this study is convenience sampling. The number of auditors who became respondents in this study was 264 auditors (junior, senior, and managers auditors).