Government internal auditors play a vital role in ensuring that public funds are managed responsibly. Their work helps detect irregularities, assess internal controls, and verify that government programs comply with laws and regulations. However, when auditors skip procedures, complete reports prematurely, or fail to document sufficient evidence, the quality of audits can decline significantly. Such practices not only weaken public accountability but may also allow financial irregularities to remain undetected.
As governments worldwide continue to demand faster audits while maintaining high accountability standards, understanding why auditors engage in dysfunctional behavior has become increasingly important. Organizations must balance productivity expectations with ethical conduct and professional standards. The Indonesian study contributes valuable evidence to this discussion by examining how both personality characteristics and workplace conditions influence auditors' behavior.
Research Conducted in Banten Province
The researchers surveyed personnel working at the Inspectorate of Banten Province, the government institution responsible for internal supervision and auditing. Instead of selecting a sample, the researchers invited all 110 eligible auditors and supervisory personnel to participate.
Data were collected between 8 and 22 April 2026, resulting in 71 valid questionnaires for statistical analysis. The research used a quantitative survey approach and applied multiple regression analysis to evaluate whether three factors—Machiavellianism, internal locus of control, and time pressure—were independently associated with dysfunctional audit behavior.
In simple terms:
- Machiavellianism refers to a tendency toward manipulation, self-interest, and prioritizing personal success over ethical considerations.
- Internal locus of control describes a person's belief that success depends primarily on their own effort and decisions.
- Time pressure reflects situations where auditors feel that deadlines and workloads exceed the available time to perform audit procedures properly.
Time Pressure Emerged as the Strongest Predictor
The statistical analysis revealed that the overall model explained approximately 48.5% of the variation in dysfunctional audit behavior among respondents, indicating that the examined factors substantially contributed to understanding why such behavior occurs.
The key findings include:
- Time pressure had the strongest positive relationship with dysfunctional audit behavior (β = 0.496, p < .001).
- Machiavellianism also showed a significant positive relationship (β = 0.300, p = .005).
- Internal locus of control did not have a statistically significant relationship with dysfunctional audit behavior (β = –0.021, p = .824).
These findings suggest that auditors working under unrealistic deadlines are considerably more likely to take procedural shortcuts than those with adequate time to complete their work. Meanwhile, individuals with stronger self-serving tendencies may be more willing to compromise professional standards if doing so benefits their personal goals.
Interestingly, believing in one's own abilities and personal responsibility—the essence of an internal locus of control—did not significantly reduce dysfunctional behavior once personality traits and workplace pressure were taken into account.
Why These Findings Matter
The research highlights that maintaining audit quality depends not only on recruiting ethical professionals but also on creating organizational conditions that support ethical decision-making.
Government inspectorates frequently assign multiple audits simultaneously while expecting timely completion. When workloads exceed available resources, auditors may omit required procedures, underreport working hours, or finalize reports before gathering sufficient evidence.
According to the researchers, organizational systems should recognize that excessive workload and unrealistic deadlines represent governance risks rather than merely individual performance issues. Better planning and realistic scheduling may reduce incentives for procedural shortcuts and strengthen public confidence in government oversight.
Practical Implications for Public Institutions
The findings provide several practical recommendations for government audit organizations:
- Allocate audit time based on assignment complexity rather than applying uniform deadlines.
- Encourage accurate reporting of actual working hours instead of discouraging overtime documentation.
- Strengthen supervisory reviews to detect premature completion of audit procedures.
- Develop ethics training based on realistic workplace scenarios rather than theoretical discussions alone.
- Establish consultation mechanisms where auditors can safely discuss ethical dilemmas without fear of negative consequences.
These recommendations may help inspectorates improve both efficiency and accountability while reducing the likelihood of audit failures that could affect public trust.
Authors Emphasize Balanced Oversight
The authors conclude that ethical safeguards and effective workload management should work together rather than separately.
As Zakia Amanda Zais, Mazda Eko Sri Tjahjono, and Sabaruddinsah of Universitas Sultan Ageng Tirtayasa explain, the evidence indicates that self-serving tendencies and excessive time pressure are more informative predictors of dysfunctional audit behavior than auditors' personal beliefs about responsibility and self-control. Consequently, inspectorates should combine ethical leadership with realistic scheduling, transparent supervision, and accurate time reporting to support higher-quality audits. This paraphrase faithfully reflects the authors' conclusions.
The researchers also acknowledge several limitations. The study focused on a single regional inspectorate, relied on self-reported survey responses, and employed a cross-sectional design, meaning that causal relationships cannot be firmly established. They recommend future studies involving multiple inspectorates, objective performance indicators, and longitudinal research to better understand how organizational culture, leadership, and technology influence audit behavior over time.
Author Profile
Zakia Amanda Zais is a researcher from Universitas Sultan Ageng Tirtayasa, specializing in accounting, auditing, and public-sector financial management.
Mazda Eko Sri Tjahjono is a lecturer and researcher at Universitas Sultan Ageng Tirtayasa whose expertise includes accounting, auditing, governance, and financial accountability.
Sabaruddinsah is an academic at Universitas Sultan Ageng Tirtayasa focusing on accounting, public-sector governance, and auditing research.
Source
Article Title: Machiavellianism, Internal Locus of Control, and Time Pressure as Correlates of Dysfunctional Audit Behavior at a Government Inspectorate
Journal: International Journal of Economics, Business Management and Accounting (IJEBMA)
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