MODERATION EFFECTS OF PERSONALITY TRAITS, ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP BETWEEN JOB STRESS AND DYSFUNCTIONAL AUDIT BEHAVIOR
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Date
2017-11-16Author
NAZARUDDIN, IETJE
KESUMA, WINDASARI CITRA
REZKI, SRI BUDHI
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The purpose of this study was to analyze the moderation effects of personality traits and organizational
commitment on the relation of job stress to dysfunctional audit behavior. Two dimensions of personality
traits are measured by openness to experience and agreeableness from the Big Five Personality theory. Data
were collected via questionnaire from 91 auditors who worked in public accounting firm in Yogyakarta and Central Java. As hypothesized, the results of the study revealed job stress has a positive effect on dysfunctional audit behavior. The result of the interaction between job stresses to moderating variables showed that two of personality traits, openness to experience and agreeableness, and organizational commitment were able to weaken the effect of job stress to dysfunctional audit behavior. This indicates that the auditor's personality and organizational commitment are important variables. Those can reduce the effect of job stress on improving auditor's dysfunctional behavior