Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia”

Siti Nurlatifah; Nurmala Ahmar

doi:10.70177/jmf.v2i1.610

Siti Nurlatifah ⁽¹⁾, Nurmala Ahmar ⁽²⁾

(1) Universitas Krisnadwipayana, Indonesia,

(2) Universitas Pancasila, Indonesia

https://doi.org/10.70177/jmf.v2i1.610

Issue
Vol. 2 No. 1 (2024)

Submitted
11 October 2023

Published
22 November 2023

Keywords:

Audit Dysfunctional, Systematic literature, Public Accounting

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Abstract

This study aims to determine the main factors that influence dysfunctional audit behavior. The method used in this study is the literature review (SLR) method. The survey was conducted on previous studies whose research objects were Auditors at Public Accounting Firms in Indonesia. The research data was obtained from journals in Google Scholar on the website https://google.scholar/ in 2018-2022. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were dysfunctional audit behavior, namely time budget pressure, locus of control, task complexity and rotation intention, auditor performance, and personal character. Auditor performance, Machiavellian, moral competence (Akhlaq Al Karimah), Spiritual Intelligence, Stress at work, Furthermore, future research must also consider the need to explore, reflect and ask questions more critically, not from the foregone side. For example, ask again how Public Accounting Firm leaders conduct performance assessments to reduce dysfunctional auditor behavior.

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Authors

Siti Nurlatifah

Universitas Krisnadwipayana

sitinurlatifah@unkris.ac.id (Primary Contact)

Nurmala Ahmar

Universitas Pancasila

Nurlatifah, S., & Ahmar, N. (2023). Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia”. Journal Markcount Finance, 2(1), 112–127. https://doi.org/10.70177/jmf.v2i1.610