ANALYZING PSYCHOSOCIAL FACTORS AND GENDER EQUALITY INFLUENCING AUDIT QUALITY THREATENING BEHAVIOUR
DOI:
https://doi.org/10.35145/bilancia.v10i2.5874Keywords:
Audit Quality Threatening Behaviour, Deindividuation, Social Identity, Gender Equality, ProfessionalismAbstract
This study aims to analyze the influence of Deindividuation, Social Identity, and Gender Equality on Audit Quality-Threatening Behavior, with Professionalism as a moderator variable. This study employs a quantitative approach using primary data collected via a questionnaire distributed to 102 auditors as respondents. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results indicate that Deindividuation has a positive and significant effect on Audit Quality-Threatening Behavior, while Social Identity and Gender Equality have a negative and significant effect on Audit Quality-Threatening Behavior. Additionally, Professionalism has a negative and significant moderating effect on the relationship between Deindividuation and Audit Quality-Threatening Behavior. This study is limited by its scope and sample size, so further research needs to be expanded. These findings help auditors control Deindividuation to minimize Audit Quality Threatening Behavior. This study presents new evidence regarding the influence of these three variables as well as the moderating role of Professionalism on audit behavior.
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