THE IMPACT OF AUDITOR’S PERSONALITY, TURNOVER INTERNTION, AND PROFESSION ETHICS TO THE BALI REPRESENTATIVE OF BPK RI AUDITOR DYSFUNCTIONAL BEHAVIOR

ABSTRACT: The purpose of this study was to determine the effect of auditor personality, turnover intention,and professional ethics on the dysfunctional behavior of BPK RI Representatives in Bali Province. Thepopulation in this study was the Auditor representative of the Province of Bali in BPK RI totaling 42 people.Determination of the number of samples used is based on a purposive sampling method with criteria for auditorswho have worked at least 1 year and are certified by senior auditors. The number of population that is less than100 people is categorized as small, so that the data becomes saturated and all populations are used as samples,so the sample of this study is n = 42. The results of this study indicate that the auditor’s personality is positivelyrelated to audit dysfunctional behavior. The influence of turnover intention on dysfunctional behavior thatturnover intention is positively related to dysfunctional audit behavior. The influence of professional ethics ondysfunctional audit behavior that professional ethics is negatively related to audit dysfunctional behavior. Thisstudy illustrates that audit dysfunctional behavior is negative behavior that can be triggered by the auditor’spersonality and turnover intention, but audit dysfunctional behavior can be avoided by applying the auditor’sprofessional ethics.

KEYWORDS: Auditor dysfunctional, turnover intention, professional ethics, and auditor’s personality.