PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, TURNOVER INTENTION, SELF ESTEEM IN RELATION TO AMBITION, DAN TIME BUDGET PRESSURETERHADAP PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI BALI)

Abstract

This research is motivated by the dysfunctional audit behavior
conducted by an auditor in the audit process through the manipulation of data
or evidence, fraud, and irregularities against the applicable audit standards.
Dysfunctional audit behavior can be influenced by several factors such as locus
of control, organizational commitment, turnover intention, self esteem in relation
to ambition, and time budget pressure.
The purpose of this research was to examine the effect of locus of control,
organizational commitment, turnover intention, self esteem in relation to ambition,
and time budget pressure on dysfunctional audit behavior. This research using
purposive sampling method, and a sample of 50 respondents who work as
auditors working in Public Accounting Firms in Bali listed in the Directory Institute
of Indonesia Chartered Accountants (IICA) in 2016. This research uses primary
data by spreading the questionnaire. Data were analyzed using multiple linear
regression analysis were processing through statistical software.
The results indicate that the locus of control, turnover intention, self esteem in
relation to ambition, and time budget pressure has a positive and significant
influence on the dysfunctional audit behavior, while the organizational
commitment has a negative and significant influence on the dysfunctional audit
behavior.