Moderation Internal Control System: PSAK Adoption IFRS and Dysfunctional Audit Behaviour on Audit Quality

Ratna Mappanyuki, S Sumiyati, N Nengsih, Syamsu Alam


This study aims to empirically illustrate the influence of PSAK adoption IFRS, with its interaction with dysfunctional audit Beha-vior, on audit quality, utilizing the internal control system as the moderation variable. The data collection comes from Indonesia’s state-owned enterprises (SOE) employees located in Jakarta with criteria gender, level of education, age, and length of service. The survey on questionnaires and the analysis were executed through the Smart PLS 3.0. The pivotal discovery reveals a noteworthy impact of IFRS Adoption on audit quality. These findings align cohesively with agency theory, suggesting that interactions with-in agency relationships frequently give rise to knowledge inequ-ality, manifesting as information asymmetry. Highlighting the im-perative of transparency, it is emphasized that financial reports crafted with transparency possess the potential to shape the quality of resultant financial statements. Intriguingly, this study concludes with the unexpected revelation that there is no moderation (predictor moderation) of the internal control system on the influence of applying IFRS Adoption on audit quality. This underscores the assertion that situational leadership attains greater efficacy when supported by conducive leadership tailored to specific circumstances. Regarding theoretical and practical im-plications, no direct interaction is discerned between the internal control system, IFRS Adoption, and Dysfunction Audit Behavior. The moderator test findings in this study serve as moderation predictors and unveil how the internal control system variable functions solely as a predictor in the established research model, thereby contri-buting novelty to the existing literature.


PSAK adoption IFRS, Dysfunctional behavior, Audit quality, Internal control, Jakarta.

Full Text:



Arfan, A. P. (2013). Pengaruh konvergensi Standar Akuntansi Keuangan (SAK) berbasis International Financial Reporting Standard (IFRS) terhadap kualitas audit (Doctoral dissertation, Universitas Gadjah Mada).

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.

Dharmawan, N. A. S. (2015). Studi analisis faktor penyebab disfungsional auditor dan upaya penanggulangan disfunsional auditor terhadap kualitas audit pada kantor akuntan publik di provinsi bali (Studi Kasus pada Kantor Akuntan Publik “X” di Wilayah Denpasar, Bali). Jurnal Ilmu Sosial Dan Humaniora, 4(1), 545-556.

Ghufron, G. (2020). Teori-teori kepemimpinan. Fenomena, 19(1), 73–79.

Graeff, C. L. (1983). The situational leadership theory: A critical view. Academy of management review, 8(2), 285-291.

Handoko, D. (2022). Pengaruh sistem pengendalian internal terhadap kualitas audit di Kantor Akuntan Publik di Jakarta (Doctoral dissertation, Universitas Kristen Indonesia).

Hanifah, N. (2017). Pengaruh time budget pressure, kompensasi dan moral reasoning terhadap dysfunctional audit behavior dan dampaknya terhadap kualitas audit (Bachelor's thesis, Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta).

Hartmann, F. G. (2000). The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society, 25(4), 451-482.

Indriasih, D., and Sulistyowati, W. A. (2021). The role of ethical orientation and moral intensity in improving ethical decision of an auditor. Jurnal ASET (Akuntansi Riset), 13(2), 185–196.

Jaworski, B. J., and Young, S. M. (1992). Dysfunctional behavior and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17(1), 17-35.

Lase, E., Hwee, T. S., and Edward, Y. R. (2021). The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Moderation of Emotional Intelligence. Journal of Economics, Business, & Accountancy Ventura, 24(2), 326-338.

Noch, M. Y., and Glory, S. (2021). Tekanan anggaran waktu, kompetensi, independensi, dan sistem pengendalian internal pengaruhnya terhadap kualitas audit yang di moderasi etika profesi. Accounting Journal Universitas Yapis Papua (Accju), 2(2), 88–100.

Perwati, I., and Sutapa, S. (2016). Pengaruh locus of control dan perilaku disfungsional audit terhadap kualitas audit pada Kantor Akuntan Publik di Semarang (studi empiris pada Kantor Akuntan publik di Semarang). Jurnal Akuntansi Indonesia, 5(2), 175–190.

Purnamasari, D., and Hernawati, E. (2013). Pengaruh etika auditor, pengalaman, pengetahuan dan perilaku disfungsional terhadap kualitas audit. Neo-Bis, 7(2), 119–135.

Rohman, A. (2019). Pengaruh kompleksitas tugas, tekanan anggaran waktu, dan independensi auditor terhadap perilaku disfungsional auditor dan implikasinya pada kualitas audit. Jurnal Riset Akuntansi Tirtayasa, 3(2), 241-256.

Saputro, K. B., and Mappanyukki, R. (2022). The effect of skepticism, time pressure, and remote audit during the COVID-19 pandemic on audit quality: A study of auditors’ perception. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 8(1), 81–98.

Sari, I. N., Wardoyo, C., and Laily, N. (2015). Determinan kualitas audit. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 1(2), 138–147.

Sihombing, T., and Swasti, O. (2022). Analysis of factors influencing audit quality with earnings surprise benchmark. Jurnal Aset (Akuntansi Riset), 14 (1), 001-010.

Sukmana, W. (2011). Pengaruh implementasi strategi dan audit intern terhadap kinerja keuangan. Jurnal ASET (Akuntansi Riset), 1(2), 247–256.

Supriatna, N., and Fridayani, D. (2012). Pengaruh kompetensi dan pertimbangan profesional auditor internal terhadap kualitas bukti audit yang dikumpulkan pada perusahaan bumn yang berpusat di Bandung. Jurnal ASET (Akuntansi Riset), 4(1), 770-781.

Tandilangi, O., and Rura, Y. (2022). Pengaruh kompetensi auditor, beban kerja, pengalaman kerja, dan pengendalian internal terhadap kualitas audit. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 33–42.

Tianingsih, P., Rustiana, S. H., and Sarwoko, H. (2022). Pengaruh kompetensi, independensi dan perilaku disfungsional auditor terhadap kualitas audit di moderasi oleh religiusitas:(studi empiris pada Kantor Akuntan Publik di wilayah Jakarta Selatan). JEMBA: Jurnal Ekonomi Pembangunan, Manajemen Dan Bisnis, Akuntansi, 2(1), 40–52.



  • There are currently no refbacks.

Creative Commons License

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

View My Stats Visitor