FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT

Gumulya Sonny Marcel Kusuma

Abstract


This study examines the influence of locus of control, performance, organizational commitment on
acceptance dysfunctional audit behavior (prematur sign off, underreporting of time, and altering replacing audit
procedure). This research uses convenience sampling technique to select the respondent . Data were collected
through a survey on 104 government auditors who work at BPK of Southern Sumatera. Structural Equation Model
(SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate
positive influence of locus of control on acceptance dysfunctional audit behavior, negative influence of
organizational commitment on acceptance dysfunctional audit behavior with external locus of control as
antecedent, Futhermore, it was found that there were no significant influence on performance on acceptance
dysfunctional audit behavior with external locus of control and organizational commitment as antecedent

Keywords


Locus of Control, Performance, Organizational Commitment, Acceptance dysfunctional Audit Behavior

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DOI: https://doi.org/10.32502/jab.v3i1.1154

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Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang

Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.

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