AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT

Alya Rizky Prastiti; Frank Gruben

AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT

*Alya Rizky Prastiti - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Frank Gruben - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

How to cite (IEEE): A. R. Prastiti, and F. Gruben, "AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT," Diponegoro Journal of Accounting, vol. 10, no. 4, Oct. 2021. [Online]. Retrieved from :

How to cite (APA): Prastiti, A. R., & Gruben, F. (2021). AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT. Diponegoro Journal of Accounting, 10(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971

How to cite (BCREC): Prastiti, A. R., Gruben, F. (2021). AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT. Diponegoro Journal of Accounting, 10 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971

How to cite (Chicago): Prastiti, Alya R., and Frank Gruben. "AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT." Diponegoro Journal of Accounting 10, no. 4 (2021): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971

How to cite (Vancouver): Prastiti AR, Gruben F. AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT. Diponegoro Journal of Accounting [Online]. 2021 Oct;10(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971.

How to cite (Harvard): Prastiti, A. R., and Gruben, F., 2021. AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT. Diponegoro Journal of Accounting, [Online] Volume 10(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Prastiti, Alya Rizky, and Frank Gruben. "AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT." Diponegoro Journal of Accounting, vol. 10, no. 4, 18 Oct. 2021, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA32971,
    author = {Alya Rizky Prastiti and Frank Gruben},
    title = {AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT},
    journal = {Diponegoro Journal of Accounting},
  volume = {10},
    number = {4},
    year = {2021},
    keywords = {Auditor, external auditor, auditor ethical decision-making, ethical decision-making process, ethical behavior, performance management, auditor independence, leadership},
    abstract = { The work environment of the auditors has a significant influence on the ethical decisions made. the reflection of the auditors’ performance is directly proportional to the environment that forms their skepticism as well as the leader who leads them. The author wants to reveal how performance management in an audit firm contribute to auditor’s ethical decision making. Furthermore, the author uses the literature review from reliable journals as evidence of the statement to describe the ideas and issues in this study. The findings in this thesis contribute to providing suggestions for audit team leaders in improving firm’s performance management in contributing to auditors’ ethical decision-making.},
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971}
}

Refworks Citation Data :

@article{{DJA}{32971}, author = {Prastiti, A., Gruben, F.}, title = {AUDIT FIRM PERFORMANCE MANAGEMENT CONTRIBUTION TO AUDITOR’S ETHICAL DECISION MAKING IN DEALING WITH DYSFUNCTIONAL CLIENT}, journal = {Diponegoro Journal of Accounting}, volume = {10}, number = {4}, year = {2021}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32971} }

Citation Format:

Abstract

The work environment of the auditors has a significant influence on the ethical decisions made. the reflection of the auditors’ performance is directly proportional to the environment that forms their skepticism as well as the leader who leads them. The author wants to reveal how performance management in an audit firm contribute to auditor’s ethical decision making. Furthermore, the author uses the literature review from reliable journals as evidence of the statement to describe the ideas and issues in this study.

The findings in this thesis contribute to providing suggestions for audit team leaders in improving firm’s performance management in contributing to auditors’ ethical decision-making.

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Keywords: Auditor, external auditor, auditor ethical decision-making, ethical decision-making process, ethical behavior, performance management, auditor independence, leadership

Article Info

Section: Articles

Language : EN

In Volume 10, Nomor 4, Tahun 2021