Kepribadian Machiavellianism pada Aspek Perilaku Auditor

Abstract

The historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today's modern human profession. This study discusses how Machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through Machiavellian nature but does not have a negative and significant effect directly on dysfunction behavior.