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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IJIBE (International Journal of Islamic Business Ethics) Riset Akuntansi dan Keuangan Indonesia Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Economics and Digital Business Review Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Islamic Financial And Accounting Review Indonesian Journal of Accounting and Governance Journal of Business and Information System
Saiful Muchlis, Saiful
Program Doktor Ilmu Ekonomi Universitas Sebelas Maret Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Business and Information System

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Islamic ethics intervention on dysfunctional audit behavior Muchlis, Saiful; Hasugian, Hotbin; Mais, Rimi Gusliana; Munir, Munir
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.178

Abstract

This study aims to determine the effect of locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour, as well as the influence of Islamic ethics, which moderates locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour of auditors who work in the Makassar inspectorate office. This research is a type of quantitative research. This study using attribution theory and attitude and behaviour theory. The population in this study were auditors who worked in the inspectorate office of the city of Makassar using the saturated sample method. The research data is primary data collected through a questionnaire survey. Data analysis used multiple linear regression analysis to determine the locus of control, organizational commitment, and turnover intention to the auditors' dysfunctional audit behaviour. The results showed that locus of control had a positive effect, the organizational commitment had a negative impact, and turnover intention did not affect dysfunctional audit behaviour. In addition, this study shows that Islamic ethics moderations organizational commitment to auditors 'dysfunctional audit behaviour and Islamic ethics cannot moderate locus of control and turnover intention on auditors' dysfunctional audit behaviour.
Co-Authors Abdullah, Mochammad Fadhil Abdullah, Muhammad Wahyuddin Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Wawo Anna Sutrisna S, Anna Anna Sutrisna Sukirman Atma Amir, A. M. Nur Bin Sapa, Nasrullah Cole, Nurwahyuni Dian Purnama Dinda Agus Putri, Dinda Fikra, Raosdatul Hafid, Eka Arlinda Hasbiuallah, Hasbiuallah Hasugian, Hotbin ibrahim, bukhari Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Jannah, Raodahtul Jannah, Raodahtul Odha Juardi, Sapril Sardi Layli, Jumbratul Lince Bulutoding M. Wahyuddin Abdullah, M. Wahyuddin Maulida, Rizky Muhammad Kahfi, Muhammad Munir Munir, Munir Mutmainnah, Andi Nabila, Sri Nurul Nurhidayah Nurhidayah Nurjannah Nurjannah Odha, RaodahtulJannah Parmitasari, Rika Dwi Ayu Pratama, Nur Abdi Puspita, Silvia Rahayu, Andi Rasti Utari Dwi Rimi Gusliana Mais Risma Risma, Risma RR. Ella Evrita Hestiandari Samirah , Samirah Setijawan, Febriani Siradjuddin, Siradjuddin Sukirman, Anna Sutrisna Utomo, Husain Soleh Wahab, Abd. Wahyuni, Idra Yunus, Ayu Ruqayyah