International Journal of Business and Information Technology
Vol. 7 No. 1 (2026): June

THE INFLUENCE OF LOCUS OF CONTROL, AUDITOR PERFORMANCE, PROFESSIONAL ETHICS, MACHIAVELLIAN TRAITS AND PROFESSIONAL COMMITMENT ON AUDITOR DYSFUNCTIONAL BEHAVIOR

Khairinisya, Adila Famela (Unknown)
Sosiady, Mulia (Unknown)
Nanda Ria, Bayu Sedih (Unknown)



Article Info

Publish Date
04 Jul 2026

Abstract

This study, a quantitative research aimed at analyzing the influence of locus of control, auditor performance, professional ethics, Machiavellian trait, and professional commitment on dysfunctional audit behavior. The population in this study consisted of 64 auditors working at the Inspectorate Office of Riau Province, with a sample of 60 respondents. The data used were primary data obtained through the distribution of questionnaires to respondents, while the data analysis technique was conducted using SPSS version 30. The results of the study indicate that locus of control and Machiavellian trait have a positive effect on dysfunctional auditor behavior, whereas professional ethics and professional commitment have a negative effect on dysfunctional auditor behavior. Meanwhile, auditor performance does not have a significant effect on dysfunctional auditor behavior.

Copyrights © 2026






Journal Info

Abbrev

ijobit

Publisher

Subject

Computer Science & IT

Description

International Journal of Business and Information Technology is open access and peer-reviewed journal published twice a year in June and December by STMIK Dharmapala Riau. The International Journal of Business and Information Technology is a medium for disseminating research results on various ...