THE EFFECTS OF LOCUS OF CONTROL AND ORGANIZATIONAL COMMITMENT TO ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR BASED ON THE THEORY OF PLANNED BEHAVIOR

Ceacilia, Sri Mindarti and Sunarto, Sunarto and Listyorini Wahyu, Wdati THE EFFECTS OF LOCUS OF CONTROL AND ORGANIZATIONAL COMMITMENT TO ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR BASED ON THE THEORY OF PLANNED BEHAVIOR. International Journal of Business, Economics and Law.

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Abstract

The objective of this study was to examine the effect of internal locus of control, external locus of control and organizational commitment to the acceptance of dysfunctional audit behavior. The discovery of several violations of audit standards and codes of conduct carried out by the auditors in several countries and the inconsistent research results of previous researchers became the motivating factors in this study. The respondents in this study were auditors who work in Public Accounting Firms in Semarang. The analisys instrument in this research was the multiple regression. The results show that external locus of control had a positive influence on the acceptance of dysfunctional audit behaviors. This study also found that internal locus of control and organizational commitments had negative effects on the acceptance of dysfunctional audit behaviors. This research contributed to the development of science, especially in the field of auditing on the influence of individual characteristics on acceptance of dysfunctional audit behavior. The results of this study were also expected to be used by the public accounting firms to consider when it would hire new auditors in order that the firms could better choose those with high internal locus of control and who had high organizational commitment, so that acceptance of dysfunctional audit behavior could be minimized.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Jati Sasongko Wibowo
Date Deposited:	07 Jan 2020 01:41
Last Modified:	07 Jan 2020 01:41
URI:	https://eprints.unisbank.ac.id/id/eprint/6341

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