Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review

This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from journals indexed Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the published articles took a quantitative approach and focused on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the leaders of Public Accounting Firms conduct performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior not only in Public Accounting Firms but can also be conducted in other public sectors.