JURNAL ILMIAH KOHESI
Vol 5 No 1 (2021): JURNAL ILMIAH KOHESI

PENGARUH LOCUS OF CONTROL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR

MANATAP BERLIANA LUMBAN GAOL (UNIVERSITAS HKBP NOMMENSEN)

Article Info

Publish Date
31 Jan 2021

Abstract

Dysfunctional behavior of auditors is associated with a decrease in audit quality (General Board Supervision 2000). Whileprevious studies have shown that dysfunctional behavior of auditors is a widespread problem (Smith 1995; Otley and Pierce1995). This study adequately explains the causal or determining factors of deviant forms of behavior. This study developedand tested a theoretical model that identifies locus control, as an antecedent of attitudes towards dysfunctional behavior ofauditors. Using path analysis techniques, the survey results from 113 auditors support theoretical models.

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Journal Info
JURNAL ILMIAH KOHESI
Website

Abbrev

JIK

Publisher

LP2MTBM MAKARIOZ

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

Description

JURNAL ILMIAH KOHESI, isrefereed and peer reviewed journal, which is designed to publish research articles in Engineering & Technology, Mathematics, Management, Medical Sciences, Medicine, Social Science, Education, Agriculture, Geography, Advertising, Accounting & Finance, Botany, Business ...