Philippine E-Journals

The Influence of Organizational Commitment to the Dysfunctional Audit Behavior with Workplace Spirituality as a Moderating Variable: An Empirical Study of Public Accounting Office in Indonesia

Ratih Kusumastuti | Dyah Nirmala Arum Janie

Discipline: Sociology, Business Management

 

Abstract:

Several accounting scandals occurred around the world and in Indonesia in particular, showed the presence of individual auditors performing dysfunctional behavior that threatened audit quality. The study aimed to analyze the effect of professional commitment to auditor’s acceptance for dysfunctional audit behavior in audit process and to analyze the effect of workplace spirituality interaction with organizational commitment auditor’s of dysfunctional audit behavior. This study was conducted using a survey questionnaires distributed to auditors working for accounting firms in Indonesia. The analysis unit was junior auditors, senior/ supervisor, manager and partners. Structural equation model using Warp PLS program was used to analyze the data. The results showed that organizational commitment, affective organizational commitment, continuous organizational commitment, and normative organizational commitment had positive and significant influence on dysfunctional audit behavior. Workplace spirituality was significantly proved to moderate the relationship between organizational commitments and dysfunctional audit behavior as well as moderate the relationship between affective organizational commitments and dysfunctional audit behavior. Models presented in this study, still can be modified or developed better. They could be developed by adding variables, adjusting the proportion of the sample, changing the model, and using experimental research designs.