International Journal of Environmental, Sustainability, and Social Science
Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov

Dysfunctional Audit Behavior Determinants

YESSIE, Afly (Unknown)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control and Times budget pressure on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta registered in Indonesian Institute of Public Accountants (IAPI) by using the dissemination of questionnaires. This study indicates that turnover intention, performance audit, and time budget pressure have a positive and significant effect on the dysfunctional audit behavior, while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing, the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment.

Copyrights © 2021






Journal Info

Abbrev

ijesss

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, ...