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All Journal Microbiology Indonesia Indonesian Journal of Tropical and Infectious Disease International Journal of Advances in Intelligent Informatics DIRASAT Jurnal Manajemen & Pendidikan Islam The Indonesian Biomedical Journal Indonesian Journal of Cardiology KEGURU "Jurnal Ilmu Pendidikan Dasar" Jurnal Ilmiah Sekolah Dasar Jurnal Peternakan Nusantara Jurnal al-Murabbi Jurnal Respirologi Indonesia Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian JATI (Jurnal Mahasiswa Teknik Informatika) JASS (Journal of Accounting for Sustainable Society) Cardiovascular and Cardiometabolic Journal (CCJ) Al-Ulum: Jurnal Pendidikan Islam TSARWATICA (Islamic Economic, Accounting, and Management Journal) Al-Ulum: Jurnal Pendidikan Islam GLOBAL: Jurnal Lentera BITEP
Mochamad Yusuf Alsagaff
Department Of Cardiology And Vascular Medicine, Faculty Of Medicine, Universitas Airlangga, Surabaya, Indonesia
Religion Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Veterinary Other

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THE EFFECT OF SELF ESTEEM AND LOCUS OF CONTROL ON DYSFUNCTIONAL AUDIT BEHAVIOR Linda Diana, Apry; Yusuf, Mochamad; M, Aina
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1559

Abstract

This research aims to determine the effect of Self Esteem (X1) and Locus Of Control (X2) on dysfunctional audit behavior (Y). Quantitative research using primary data. This study uses a questionnaire with a Likert scale to measure variables to collect data. The saturated sampling methodology was used in the sampling procedure, namely auditors who worked at KAP Bharata, Arifin, Mumajad, and Sayuti (BAMS) with a total sample of 51 respondents in this study. The data analysis method uses moderation regression analysis with the Jamovi 2.4.8 analysis tool. The results of this research state that (1) Self Esteem has no effect on dysfunctional audit behavior (2) external Locus Of Control has a negative and significant effect on dysfunctional audit behavior.
Co-Authors Amalia, Desi Rezky Anudya Kartika Ratri Asmarawati, Tri Pudy Bakhtiar, Arief Berliana, Salsabila Budi Susetyo Pikir Dara N. Ghassani, M.D David Setyo Budi Dede Kardaya Deden Sudrajat Diana, Apry Linda Eko Mulyanto Yuniarno Fahrudi, Ahmad Gijsbertus Jacob Verkerke HAK HOTTA Hendri Susilo Hilman Hindami, Qoidy I Ketut Eddy Purnama Juniastuti Juniastuti Kurniawan, Arief Laurentius Andre Linda Diana, Apry M, Aina M. Ansor Anwar MARIA INGE LUSIDA MOCHAMAD AMIN MOCHAMMAD THAHA Moh. Yogiantoro, Moh. Nugraha, Damar Nupriyanto, MD Pakpahan, Cennikon Prastyo, Yudi Priyo Budi Purwono Pudji Lestari Rerdin Julario, M.D Retno Handajani Samihah, Ghina Setijadi, Eko Sinta Dwi Juniar SOETJIPTO . Suryantoro, Satriyo Dwi TAKAKO UTSUMI Vindy Vanessa Wennas Wahyuni, Febriana Waliyyuddin, Rifqi 'Athif WENNY PUTRI NILAMSARI, WENNY PUTRI Widodo Widodo Wiwin Is Effendi Wungu, Citrawati Dyah Kencono Yasuhiko Tomino, Yasuhiko YOSHIHIKO YANO YOSHITAKE HAYASHI Zuhriah, Indah Aminatuz