Authors : Petrus Ridaryanto, Imam Ghozali and Agus Purwanto
Abstract: The study modelled and tested the influence of organizational justice toward dysfunctional audit behaviours, especially on the dimension of premature signing off. There are little evidence on the direct influence of organizational justice toward the behaviour. This study uses job satisfaction as moderating variable, since it has relationship with organizational justice and the reduce quality behaviour. The research is based on a survey of 262 auditors working in public accounting firms in Indonesia. The structural equation analysis section tests the fit of the general model to the empirical data. The study revealed the partial moderating function of job satisfaction. The findings are subject to a number of limitations associated with dysfunctional behavior dimensions.The significant role of job satisfaction suggest the imperative priority for audit firm managements. The research provides empirical evidence to address the concerns of the job satisfaction as useful variable to link between organizational justice to the acceptance of DAB.
Petrus Ridaryanto, Imam Ghozali and Agus Purwanto, 2017. Job Satisfaction as a Moderating Variable in the Relationship between Organizational Justice and Acceptance of Dysfunctional Audit Behaviour. International Business Management, 11: 1953-1963.