Volume 1 Issue 1 March 2018 International Journal of Economics Management and Social Science (IJEMSS)

  • Jamaluddin Majid State Islamic University of Alauddin Makassar
  • Ambo Asse State Islamic University of Alauddin Makassar
Keywords: Accountant, dysfucntional Behavior, time budget pressure, turnover intention


A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.


Download data is not yet available.


Alderman, C.W. and Deitrick, J.W., 1982. Auditors’ perceptions of time budget pressures and premature sign-offs: a replication and extension, Auditing: A Journal of Practice & Theory, Winter: 54-68.
Aranya N, and K.R Ferris, 1984. A reexamination of accountant organizational professional conflict.The Accounting review. 59: 1-15
Basudewa, Dewa Gede Agung and Ni Kt. Lely Aryani Merkusiwati, 2015. The Influence of Locus Of Control, Organizational Commitment, Auditor Performance, And Turnover Intention On Deviant Behavior In Audit. E-Journal of Accounting Udayana University, 13 (3): 944-972
Cook, E. and Kelley, T.,1988. Auditor stress and time budgets, The CPA Journal, July: 83-96.
Donnely, David P., Jeffrey J. Q, and David O., 2003 ”Auditor Acceptance of Dysfunctional Audit Behavior : An Explanatory Model Using Auditors’ Personal Characteristics.” Journal of Behavioral Research In Accounting : vol 15 :87-107
Eka Baskara, Agusta. Ardiani Ika S. 2010. "Auditor's Acceptance of Dysfunctional Audit Behavior (Empirical Study of Public Accountant Office in Central Java)". University of Semarang, Central Java.
Falikhatun. 2009. Effect of Turnover Intention, Self Rate Employee Performance, And Self Estern To Receiving Dysfunctional Behavior In Audit In Gender Perspective (Study At Public Accounting Firm In Central Java). Media Research Accounting, Auditing, & Information, 9 (3): 1-16
Fitriyani., Gani, L., S, Sylvia V. N. P., Marganingsih, A., and Anggrahita, V. 2010. Analysis of Factors Affecting Job Satisfaction Auditor And Its Relationship With Performance And Desire Working Auditor. National Symposium of Accounting, Purwokerto.
Gable, M., dan F. Dangello. 1994. Locus of Control, Machiavellianisme, and Managerial Job Performance. The Journal of Psichology, 599-608.
Harini, Dwi, Wahyudin A, Anisyakurillah I, 2010, Auditor's Acceptance Analysis of Dysfunctional Audit Behavior: A Characteristic Approach Personal Auditor, SNA XIII, Purwokerto.
Herningsih, Sucahyo. 2001. Premature Termination of Audit Procedures: Empirical Study at Public Accounting Firm. Thesis, University of Gajah Mada Yogyakarta.
Kelley, T. & Seiler, R. E. 1982. Auditor Stress and Time Budgets.” The CPA Journal, December, pp. 24-34.
Malone.C.F & Roberts,R.W. 1996. Factors Associated with the incidence of reduced audit quality behavior. Auditing, 15 Managerial Job Performance. The Journal of Psichology. pp.599-608.
McDaniel, L. S. 1990. The Effects of Time Pressure and Audit Program Structure on Audit Performance. Journal of Accounting Research. Vol. 28, no. 2. pp 267-285.
McNair, C. J., 1991. Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society, 16(7), 635–653.
McNamara, S.M, Liyanarachchi, 2008. Time budget Pressure and auditor dysfunctional behavior within an occupation stress model. Accountancy Business and the public Interest, 7(1)
Newstrom, John W & Davis, Keith. 2002. Organizational behaviour: Human Behavior at Work. 11th Edition. The McGraw – Hill/Irwin, New York
Otley, David T., dan Bernard J. Pierce. 1996. “Auditor Time Budget Pressure: Consequences and Antecedents.” Accounting, Auditing & Accountability Journal 9, no. 1: 31-58.
Paino, Halil, Ismail, Zubaidah dan Smith Malcolm. 2012. Modelling Dysfunctional Behavior: Individual Factors and Ethical Financial Decision. Social and Behavioral Sciences 145: 116-128.
Pujaningrum, Intan and Arifin Sabeni. 2012. Analysis of Factors Affecting the Level of Auditor's Acceptance of Behavior in Auditing Behavior. Diponegoro Journal of Accounting, 1 (1): 1-15.
Robbins, Stephen P and Timothy A Judge. 2014. Organizational Behavior. Jakarta: Salemba Empat..
Salomon, I. Dan Brown, C. 2005. Auditor Judgement Under Time Pressure: An Agenda For Research And An Ilustration. Auditing Symposium XI. University of Kansas Symposium on Auditing Problem, 73-91
Shapeero, Mike, Hian Chye Koh dan Larry N. Killough. 2003. “Under reporting and Premature Sign-Off in Public Accounting”, Managerial Auditing Journal, hal. 478-489.
Silaban, A. 2011. Influence Multidimensional Professional Commitment to Dysfunctional Auditing Behavior. Journal of Accounting & Auditing ,. 8 (1): 1-94.
Soobaroyen, T. 2006. Management control systems and dysfunctional behavior an empirical investigation, Management Accounting Section Meeting Conference Reviewers.
Suprianto, Edy. 2009. Effect of Time Budget Pressure on Auditor Dysfunctional Behavior. JAI, 5 (1): 57-65
How to Cite
Majid, J., & Asse, A. (2018). TIME BUDGET PREASURE AND TURNOVER INTENTION WITH DYSFUCTIONAL ACCOUNTANT BEHAVIOR. International Journal of Economics Management and Social Science, 1(1), 9-16. https://doi.org/10.32484/ijemss.v1i1.3