Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms

This study is an empirical examination of the determinants dysfunctional audit behavior based on professional commitment and organizational commitment, as well turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered members Indonesian Institute Certified Public Accountants (IICPA) with minimum period active duty one year using online questionnaires. analyzed Structural Equation Modelling LISREL. concludes that negative effect intention. Commitment crucial to avoiding since persons are committed less likely engage such behavior. Conversely, more intention, higher risk Thus, it suggested emotional relationships, economic values, religious morals, ethical attitudes when performing their duties accountants.