{"id":"https://openalex.org/W3134486010","doi":"https://doi.org/10.52062/jurnal_aaa.v3i2.49","title":"THE IMPACT OF THE AUDITOR\u2019S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY","display_name":"THE IMPACT OF THE AUDITOR\u2019S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY","publication_year":2021,"publication_date":"2021-02-23","ids":{"openalex":"https://openalex.org/W3134486010","doi":"https://doi.org/10.52062/jurnal_aaa.v3i2.49","mag":"3134486010"},"language":"en","primary_location":{"id":"doi:10.52062/jurnal_aaa.v3i2.49","doi":"https://doi.org/10.52062/jurnal_aaa.v3i2.49","is_oa":false,"landing_page_url":"http://doi.org/10.52062/jurnal_aaa.v3i2.49","pdf_url":null,"source":{"id":"https://openalex.org/S4210191221","display_name":"Jurnal Akuntansi Audit dan Aset","issn_l":"2621-6809","issn":["2621-6809"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi, Audit, dan Aset","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026998813","display_name":"Elisha Jansen Sambara","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Elisha Jansen Sambara","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5089484219","display_name":"Meinarni Asnawi","orcid":"https://orcid.org/0000-0003-2093-7995","observed_orcids":["https://orcid.org/0000-0003-2093-7995"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Meinarni Asnawi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5002828962","display_name":"Sylvia Christina Daat","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sylvia Christina Daat","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"3","issue":"2","first_page":"30","last_page":"47"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7202000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7202000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.2639000117778778,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10006","display_name":"Job Satisfaction and Organizational Behavior","score":0.006899999920278788,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-personal-characteristics","display_name":"auditor personal characteristics","score":0.9470000267028809},{"id":"https://openalex.org/keywords/dysfunctional-audit-behavior","display_name":"dysfunctional audit behavior","score":0.9120000004768372},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8700000047683716},{"id":"https://openalex.org/keywords/professional-commitment","display_name":"professional commitment","score":0.9959999918937683},{"id":"https://openalex.org/keywords/turnover-intention","display_name":"turnover intention","score":0.9890000224113464},{"id":"https://openalex.org/keywords/self-esteem","display_name":"self-esteem","score":0.9829999804496765},{"id":"https://openalex.org/keywords/locus-of-control","display_name":"locus of control","score":0.9789999723434448},{"id":"https://openalex.org/keywords/job-performance","display_name":"employee performance","score":0.9610000252723694},{"id":"https://openalex.org/keywords/public-sector-auditors","display_name":"public sector auditors","score":0.5099999904632568},{"id":"https://openalex.org/keywords/bpkp","display_name":"BPKP","score":0.6019999980926514}],"concepts":[{"id":"https://openalex.org/C27502469","wikidata":"https://www.wikidata.org/wiki/Q906343","display_name":"Dysfunctional family","level":2,"score":0.8196697235107422},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7676175832748413},{"id":"https://openalex.org/C170798268","wikidata":"https://www.wikidata.org/wiki/Q534589","display_name":"Locus of control","level":2,"score":0.658317506313324},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6179857850074768},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5795935392379761},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5589392781257629},{"id":"https://openalex.org/C143916079","wikidata":"https://www.wikidata.org/wiki/Q2629248","display_name":"Burnout","level":2,"score":0.5337255001068115},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.43187618255615234},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.42779308557510376},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4160997271537781},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.24307507276535034},{"id":"https://openalex.org/C70410870","wikidata":"https://www.wikidata.org/wiki/Q199906","display_name":"Clinical psychology","level":1,"score":0.13933837413787842}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52062/jurnal_aaa.v3i2.49","doi":"https://doi.org/10.52062/jurnal_aaa.v3i2.49","is_oa":false,"landing_page_url":"http://doi.org/10.52062/jurnal_aaa.v3i2.49","pdf_url":null,"source":{"id":"https://openalex.org/S4210191221","display_name":"Jurnal Akuntansi Audit dan Aset","issn_l":"2621-6809","issn":["2621-6809"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi, Audit, dan Aset","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1572138457","https://openalex.org/W1605093214","https://openalex.org/W3004699703","https://openalex.org/W2599415863","https://openalex.org/W2595245118","https://openalex.org/W82046601","https://openalex.org/W1994842929","https://openalex.org/W2417048393","https://openalex.org/W3085267786","https://openalex.org/W1606343176"],"abstract_inverted_index":{"The":[0,39,93],"research":[1,44,94],"aims":[2],"to":[3,88],"discover":[4],"the":[5,61,64,90,105,123,139,142,144,158,168,186,193],"impact":[6,30,103,137,156],"of":[7,21,33,53,63,116,133,141,160,170,195],"personal":[8,190],"auditor\u2019s":[9,163],"characteristics,":[10],"includingemployee\u2019s":[11],"performance,":[12,146],"auditor":[13,109],"burnout,":[14,110],"professional":[15,111,147],"commitment,":[16,112,148],"turnover":[17],"intention,":[18,129],"selfesteem,":[19],"locus":[20,115,132],"control,":[22],"towards":[23,192],"dysfunctional":[24,36,124,173],"audit":[25,34,37,125,171,174,180],"behavior":[26,175,181],"acceptance,":[27,176],"and":[28,57,99,113,119,130,149,154],"its":[29],"on":[31,104,122,138,157],"thequality":[32],"through":[35,172],"behavior.":[38,126],"technique":[40],"employed":[41],"in":[42],"this":[43],"waspurposive":[45],"sampling":[46],"with":[47,75],"121":[48],"auditors":[49],"at":[50],"BPKP":[51],"Province":[52],"Papua":[54],"representative":[55],"office":[56],"PapuaInspectorate":[58],"Office":[59],"as":[60],"size":[62],"sample.":[65],"However,":[66],"there":[67],"were":[68],"only":[69],"94":[70],"used.":[71],"StructuralEquation":[72],"Model":[73],"(SEM)":[74],"Partial":[76],"Least":[77],"Square":[78],"(PLS)":[79],"WrapPLS":[80],"6.0":[81],"method":[82],"was":[83],"also":[84],"used":[85],"astechnical":[86],"analysis":[87],"test":[89],"variable\u2019s":[91],"impact.":[92],"found":[95],"that":[96],"employee":[97],"performance":[98],"self-esteem":[100,150],"have":[101,135,152,165],"no":[102,136,166],"dysfunctionalaudit":[106],"behavior,":[107],"however":[108],"external":[114,131],"controlhave":[117],"significant":[118],"positive":[120,155],"impacts":[121],"Auditor":[127],"burnout,turnover":[128],"control":[134],"quality":[140,159,169,194],"audit,however,":[143],"employee\u2019s":[145],"do":[151],"asignificant":[153],"audit.":[161,196],"All":[162],"characteristics":[164],"impacton":[167],"another":[177],"word,":[178],"thedysfunctional":[179],"acceptance":[182],"is":[183],"not":[184],"necessarily":[185],"intervening":[187],"variable":[188],"betweenauditor\u2019s":[189],"characteristic":[191]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2021-03-15T00:00:00"}