Time budget pressure as a moderating variable in the relationship between Machiavellian traits and professional commitment on auditor dysfunctional behavior

This study aims to examine the influence of Machiavellian traits and professional commitment on auditor dysfunctional behavior, with time budget pressure serving as a moderating variable. The research data were collected through questionnaires distributed to auditors working at Public Accounting Firms in the Province of Bali, Indonesia. The sampling method employed was total sampling, involving 112 respondents. Data analysis was conducted using the Structural Equation Model–Partial Least Squares (SEM-PLS) approach with the assistance of SmartPLS 4.0 software. The results indicate that Machiavellian traits have a positive effect on auditor dysfunctional behavior, while professional commitment has a negative effect on auditor dysfunctional behavior. Furthermore, the findings reveal that time budget pressure strengthens the influence of Machiavellian traits on auditor dysfunctional behavior. Conversely, time budget pressure weakens the negative influence of professional commitment on auditor dysfunctional behavior. This study suggests that future research should expand the model by incorporating additional predictive variables that may influence auditor dysfunctional behavior.