FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT: PENERIMAAN AUDITOR BPK RI JATENG - Aisyah, Ramadhani Nurul; Sukirman, Sukirman; Suryandari, Dhini (Accounting Analysis Journal, 2014)
Tujuan penelitian ini adalah untuk menganalisis penerimaan auditor di BPK RI Perwakilan Provinsi Jawa Tengah tentang pengaruh karakteristik personal auditor seperti locus of control eksternal, komitmen organisasi, dan kinerja terhadap perilaku disfungsional audit. Populasi penelitian ini adalah seluruh pemeriksa yang bekerja di BPK RI Perwakilan Provinsi Jawa Tengah sebanyak 128 orang. Teknik pengambilan sampel adalah convinience sampling. Pengumpulan data dilakukan dengan menggunakan metode kuesioner. Kuesioner yang memenuhi syarat adalah 39 kuesioner. Analisis data menggunakan Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modeling dengan alat analisis SmartPLS 2.0. Hasil penelitian menunjukkan pengaruh negatif antara locus of control eksternal dengan komitmen organisasi dan kinerja. Terdapat pengaruh positif antara komitmen organisasi dengan kinerja. Terdapat pengaruh negatif antara komitmen organisasi dan kinerja dengan perilaku disfungsional audit. Tidak terdapat pengaruh antara locus of control eksternal dengan perilaku disfungsional audit.The purpose of this study is to analyze the auditor acceptance in BPK RI Perwakilan Provinsi Jawa Tengah on the influence of auditorâs personal characteristics such as external locus of control, organizational commitment, and performance of the audit dysfunctional behavior. The population in this study was all the inspectors who work at BPK RI Perwakilan Provinsi Jawa Tengah. There were 128 inspectors involved in this study. The sampling technique used was convinience sampling. 39 respondentsâ questionnaires met the requirements. The method of data analysis used in this study is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with 2.0 SmartPLS as the analysis tool. The result of the study showed that there was a negative effect among external locus of control toward the organizational commitment and performance. It was also found that there was a positive effect between organization commitment and performance, a negative effect between the organization commitment and performance toward the dysfunctional audit behavior, and there was no influence between external locus of control and the dysfunctional audit behavior.