AUDITOR^S DYSFUNCTIONAL BEHAVIOR BY INTEGRATING MACHIAVELLIAN PROPERTIES, ROLE STRESS, AND EMOTIONAL INTELLIGENCE Ni Made Rai Juniariani, Ni Luh Putu Ratna Wahyu Lestari
Universitas Warmadewa
Abstract
This study aims to explain that the auditors^ dysfunctional behavior is influenced by the personal characteristics of auditors, including the role stress they experience and their machiavellian and emotional intelligence. This study also aims to consider the public accounting firm to conduct formal professional ethics training so that auditors have a moral obligation to maintain professional ethics and avoid dysfunctional behavior. The population in this study were auditors who worked at the Bali Province Public Accountant Office. The sampling technique used was nonprobability sampling. The data was collected by distributing questionnaires with a survey method. To answer the research hypothesis using an analysis tool, namely Moderated Regression Analysis. The results showed that machiavellian characteristics had a positive effect on auditors^ dysfunctional behavior, role stress did not affect auditors^ dysfunctional behavior, emotional intelligence weakened the influence of Machiavellian characteristics on auditors^ dysfunctional behavior, and emotional intelligence also weakened the influence of role stress. about the auditor^s dysfunctional behavior
Keywords: Machiavellian, role stress, emotional intelligence, Dysfunctional Auditor
Topic: Strategi Kebijakan Penanggulangan Kemiskinan Ditengah Pandemi Covid-19 di Bali
