审计人员行为方面的马基雅维利主义性格

Jurnal Kajian Akuntansi Pub Date : 2021-06-22 DOI:10.33603/JKA.V5I1.3521

Yusar Sagara, Nurul Atikah

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引用次数: 1

摘要

审计实务的历史发展离不开各种违反职业道德、偏离审计准则的案例。这种行为被解释为一种与当今现代人类职业密切相关的功能障碍行为。本研究讨论了一个人的马基雅维利倾向如何与听析者的行为功能障碍密切相关，以及工作场所的精神概念如何成为预防和减少这些态度和行为的解决方案。这项研究是通过一项调查对雅加达公共会计师事务所的115名审计员进行的。数据分析方法采用结构方程建模(SEM)方法，辅以LISREL 8.80程序进行定量数据分析。数据处理结果表明，职场灵性通过马基雅维利性对审计功能障碍行为有显著的负向影响，但对功能障碍行为没有直接的负向显著影响。关键词:归因理论;审计不正常的行为;狡猾的倾向;工作场所的精神性摘要:Sejarah perkembangan praktik audit tiak terlepas dari berbagai kasus pelanggaran etika dan penyimpangan是标准审计。peraku tersebut dijelaskan sebagai peraku disfungsi yang erat kaitannya dengan教授现代语言学。Penelitian ini membahas bagaimana kecenderungan machiavellian dalam diri sesseorang sangat erat kaitannya dengan peraku disfunsi dalam diri auditor丹bagaimana konsep精神上的ditemat kerja menjadi solusi dalam menegah丹minimalisir sikap丹perchiaku tersebut timbul。Penelitian dilakukan kepada审计总监akuntan public DKI雅加达melalui调查。方法分析数据yang digunakan yakni分析数据quantitative dengan pendekatan structure Equation Modeling (SEM) berbantuan程序LISREL 8.80。Hasil pengolahan数据menunjukkan bahwa工作场所灵性berpengaruh负性的secara显著性的secara显著性的perakaku disfuni审计，melalui sifat马基雅利，tetapi tidak berpengaruh负性的dan显著性的secara langang - hahappaku disfuni。Katakunci: Teori atribusi;险峻disfunsi审计;Sifat狡猾的;职场灵性

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Kepribadian Machiavellianism pada Aspek Perilaku Auditor

Abstract The historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today's modern human profession. This study discusses how machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through machiavellian nature, but does not have a negative and significant effect directly on dysfunction behavior. Keywords: A ttribution theory ; A udit d ysfunction behavior ; Machiavellian tendencies; Workplace s piritualit y Abstrak Sejarah perkembangan praktik audit tidak terlepas dari berbagai kasus pelanggaran etika dan penyimpangan atas standar audit. Perilaku tersebut dijelaskan sebagai perilaku disfungsi yang erat kaitannya dengan profesi manusia modern saat ini. Penelitian ini membahas bagaimana kecenderungan machiavellian dalam diri seseorang sangat erat kaitannya dengan perilaku disfungsi dalam diri auditor dan bagaimana konsep spiritual di tempat kerja menjadi solusi dalam mencegah dan meminimalisir sikap dan perilaku tersebut timbul. Penelitian dilakukan kepada 115 auditor di kantor akuntan publik DKI Jakarta melalui survei. Metode analisis data yang digunakan yakni analisis data kuantitatif dengan pendekatan Structural Equation Modeling (SEM) berbantuan program LISREL 8.80. Hasil pengolahan data menunjukkan bahwa workplace spirituality berpengaruh negatif secara signifikan terhadap perilaku disfungsi audit melalui sifat machiavellian, tetapi tidak berpengaruh negatif dan signifikan secara langsung terhadap perilaku disfungsi. Katakunci: Teori atribusi; Perilaku disfungsi audit; Sifat machiavellian; W orkplace spirituality

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Jurnal Kajian Akuntansi

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12 weeks