Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal International Journal of Economics, Business Management and Accounting
Zakia Amanda Zais
Universitas Sultan Ageng Tirtayasa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Machiavellianism, Internal Locus of Control, and Time Pressure as Correlates of Dysfunctional Audit Behavior at a Government Inspectorate Zakia Amanda Zais; Mazda Eko Sri Tjahjono; Sabaruddinsah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3481

Abstract

Dysfunctional audit behavior can weaken evidence quality and public accountability. This study examines the associations of machiavellianism, internal locus of control, and time pressure with dysfunctional audit behavior among government internal-audit personnel in Banten Province, Indonesia. An attempted census invited 110 eligible personnel and produced 71 usable questionnaires collected from 8 to 22 April 2026. Multiple regression yielded a significant model, F (3, 67) = 21.009, p < .001, R² = .485. Machiavellianism (β = .300, p = .005) and time pressure (β = .496, p < .001) were positively associated with dysfunctional behavior, whereas internal locus of control was not significant (β = -.021, p = .824). Inspectorates should combine ethical supervision with realistic workload and time-budget controls.
Co-Authors Mazda Eko Sri Tjahjono Sabaruddinsah