TSARWATICA (Islamic Economic, Accounting, and Management Journal)
Vol. 7 No. 1 (2025)

THE EFFECT OF SELF ESTEEM AND LOCUS OF CONTROL ON DYSFUNCTIONAL AUDIT BEHAVIOR

Linda Diana, Apry (Unknown)
Yusuf, Mochamad (Unknown)
M, Aina (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

This research aims to determine the effect of Self Esteem (X1) and Locus Of Control (X2) on dysfunctional audit behavior (Y). Quantitative research using primary data. This study uses a questionnaire with a Likert scale to measure variables to collect data. The saturated sampling methodology was used in the sampling procedure, namely auditors who worked at KAP Bharata, Arifin, Mumajad, and Sayuti (BAMS) with a total sample of 51 respondents in this study. The data analysis method uses moderation regression analysis with the Jamovi 2.4.8 analysis tool. The results of this research state that (1) Self Esteem has no effect on dysfunctional audit behavior (2) external Locus Of Control has a negative and significant effect on dysfunctional audit behavior.

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Journal Info

Abbrev

tsarwatica

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

TSARWATICA (Islamic Economic, Accounting, and Management Journal) diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Februari dan Juli). Terbit perdana pada Juli 2019. Tujuan: 1) Menjadi media publikasi ...