MODERATION EFFECTS OF PERSONALITY TRAITS, ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP BETWEEN JOB STRESS AND DYSFUNCTIONAL AUDIT BEHAVIOR
Abstract
The puryose of this study uns to analyze the mad*atian effec* of perconatity traits and atganizational
commitment onthe relfiion of iob stress to dysfunctionat aadit behi*r. Ttw dimensions oipersanalrty
traits are meosured by openness to exwrience and agreeablettessfrom the Big Five perconifuy *eory. o"io uere colleeted via questionnairefrom 91 auditorc vcha tarked ii public accountingfirm C-*y"t in iogalarta and Java, As hypothesized, the results of the sndy reveaied job stress lilr, o postive effect to
dysfunaional audit behavior. The result of tie interaeion betwen-job rrress€r n ira"iuA wriables
showed that two of personality traits, oltenness to expeience and agreeebleness, and otganizational
conntifrrrent were able to weuk'en the effect of.job stress ta dysfanctional audit behavior. This iidicaus that
the auditor's personality and organizational commitment ari imponant voriables- Those can reduce the
$ect ofiob stress on improving aaditor's dysfunctional behavior