The effect of organizational commitments in auditor performance with dysfunctional audit behavior as mediation variables

  • Made Doni Permana Putra Udayana University, Denpasar, Indonesia
  • Anak Agung Gede Putu Widanaputra Udayana University, Denpasar, Indonesia
  • I Wayan Ramantha Udayana University, Denpasar, Indonesia
  • Gayatri Gayatri Udayana University, Denpasar, Indonesia
Keywords: auditor performance, dysfunctional audit behavior, mediation, organizational commitment, promotion


Auditor performance is an act or the implementation of audit tasks that have been completed by the auditor within a predetermined period of time. One of the factors that influence auditor performance is organizational commitment and dysfunctional audit behavior. This study aims to empirically prove the effect of organizational commitment on auditor performance mediated by dysfunctional audit behavior. The population in this study were all auditors in KAP in all provinces of Bali. The sample was selected using the purposive sampling method with the criteria of auditors working on KAP for a minimum of one year. Data was collected through a survey method using a questionnaire. Hypotheses are tested by path analysis. Based on the results of the analysis it was found that organizational commitment has a positive effect on auditor performance and audit dysfunctional behavior is not able to significantly mediate organizational commitment to auditor performance. This is because an auditor who already has a commitment will do the best in carrying out his duties which causes his performance will increase, so that audit dysfunctional behavior is no longer significant in mediating the relationship of organizational commitment to auditor performance.


Download data is not yet available.


Amandani, N. M. R., & Wirakusuma, M. G. (2017). Pengaruh komitmen organisasi, gaya kepemimpinan dan pelatihan profesi pada kinerja auditor. E-Jurnal Akuntansi, 916-942.

Anita, R., Nanda, S. T., Zenita, R., & Abdillah, M. R. (2018). Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit. Jurnal Dinamika Akuntansi dan Bisnis, 5(1), 43-54.

Baldacchino, P. J., Tabone, N., Agius, J., & Bezzina, F. (2016). Organizational culture, personnel characteristics and dysfunctional audit behavior. IUP Journal of Accounting Research & Audit Practices, 15(3), 34.

Candradewi, I., & Dewi, I. G. A. M. (2019). Effect of compensation on employee performance towards motivation as mediation variable. International Research Journal of Management, IT and Social Sciences, 6(5), 134-143.

Dewi, N. P. R. A., & Ramantha, I. W. (2019). Effect of conflict and unclear role on auditor performance with emotional quotient as moderating variable. International Journal of Social Sciences and Humanities, 3(3), 50-59.

Fakhar, P. T., & Hoseinzadeh, A. (2016). Investigate The Effect Of Organizational Commitment And Professional Commitment On Dysfunctional Behaviors Of Auditors. International Academic Institute for Science and Technology, 3(1), 1-12.

Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Investigating the effect of organization commitment on performance of auditors in the community of certified accountants. Interdisciplinary Journal of Contemporary Research in Business, 5(10), 199-209.

Hanna, E., & Firnanti, F. (2013). Faktor-faktor yang Mempengaruhi Kinerja Auditor. Jurnal Bisnis dan Akuntansi, 15(1), 13-28.

Jaya, S. M., Sudarma, M., & Roekhudin, R. (2018). Role of auditor performance mediation in acceptance of auditor dysfunctional behavior: attribution theory perspective and role theory. Jurnal Aplikasi Manajemen, 16(4).

Johansen, T. R., & Christoffersen, J. (2017). Performance evaluations in audit firms: Evaluation foci and dysfunctional behaviour. International Journal of Auditing, 21(1), 24-37.

Lautania, M. F. (2011). Pengaruh Time Budget Pressure, Locus Of Control dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor (Studi Pada Kantor Akuntan Publik Indonesia). Jurnal Telaah dan Riset Akuntansi, 4(1), 92-113.

Nelaz, Y. S., & Al-azhar, A. (2014). Pengaruh locus of control, keahlian auditor, komitmen organisasi terhadap perilaku underreporting of audit time (studi empiris pada kap pekanbaru& padang). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 1(2), 1-16.

Pura, R. (2017). Effects of auditor competence, information technology, accounting information systems and organizational commitment on auditors’performances at the state audit agency, in south sulawesi.

Ramzy, O., El Bedawy, R., & Maher, A. (2018). Dysfunctional Behavior at the Workplace and Its Impact on Employees¡ Job Performance. International Journal of Business Administration, 9(4), 224-233.

Rantesalu, A., Mus, A. R., & Arifin, Z. (2017). The effect of competence, motivation and organizational culture on employee performance: the mediating role of organizational commitment.

Sanjaya Adi Putra, G., & Dwirandra, A. A. N. B. (2019). The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable. International Research Journal of Management, IT and Social Sciences, 6(2), 31-43.

Septian, I., & Astika, I. B. P. (2019). Halo effect moderating: impact of professional skepticism on auditor performance. International Research Journal of Management, IT and Social Sciences, 6(4), 189-196.

Setianingrum, R. M., Hastuti, S., & Hasibuan, T. T. (2016). Auditor Performance Based on Leadership Style and Organization Commitment in Gender Perspective. Research Journal of Finance and Accounting, 18(7), 122-127.

Srimindarti, C. Sunarto, & Widati, LW (2015). The Effect of Locus of Control and Organizational Commitment to Acceptance of Dysfunctional Audit Behavior Based On The Theory of Planned Behavior. International Journal of Business, Economics and Law, 7(1), 27-35.

Widhi, S. N., & Setyawati, E. (2015). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi Dan Pemahaman Good Governance Terhadap Kinerja Auditor Pemerintah. Jurnal Manajemen Dan Bisnis, 19(1), 64–79.

Wijana, D. G. A., & Ramantha, I. W. (2015). Interitas sebagai pemoderasi pengaruh komitmen organisasi pada kinerja auditor. E-Jurnal Akuntansi, 841-851.

Wulandari. (2015). Pengaruh Komitmen Organisasi dan Ambiguitas Peran terhadap Kinerja Auditor Dengan Motivasi Sebagai Variabel Moderasi. Jom Fekon, 2(1), 1–14.

Zubaidi, M., & Surjanti, J. (2018). Pengaruh komitmen organisasi, motivasi dan disiplin kerja terhadap kinerja karyawan bagian administrasi perusahaan umum damri UABK Surabaya. Jurnal Ilmu Manajemen (JIM), 7(1).

How to Cite
Putra, M. D. P., Widanaputra, A. A. G. P., Ramantha, I. W., & Gayatri, G. (2020). The effect of organizational commitments in auditor performance with dysfunctional audit behavior as mediation variables. International Research Journal of Management, IT and Social Sciences, 7(1), 45-52.
Research Articles