Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 5, No 1 (2018): Maret 2018

Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit

Rizqa Anita (Unknown)
Satria Tri Nanda (Universitas Lancang Kuning)
Raisya Zenita (Universitas Riau)
Muhammad Rasyid Abdillah (Universitas Lancang Kuning)

Article Info

Publish Date
04 Jan 2018

Abstract

This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.

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Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...