ANALISIS PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR : SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA)
Abstract: This study aims to
examine the personal characteristics of the auditor theacceptance of the
auditor on dysfunctional Audit Behavior. More specifically, thisstudy aims to
examine the locus of control, the performance auditor, turnoverintention and
commitment to the organization's top auditor reception dysfunctionalAudit
Behavior. This study uses a survey of the entire public accounting firm
inSumatera with a number of respondents as many as 97 respondents. Data
analysistools in this study using Structural Equation Modeling-Partial Least
Square (PLSSEM)using SmartPLS software Version 2.0 M3. PLS (Partial Least Square).
Theresults showed that that the locus of control has positive influence on
acceptance ofdysfunctional audit behavior. Auditor's performance negatively
affect acceptance ofdysfunctional audit behavior. Turnover intention positive
influence on acceptance ofdysfunctional audit behavior. Organizational
commitment negatively affectacceptance of dysfunctional audit behavior.
Keywords: locus of control,
the performance auditor, turnover intention andorganizational commitment, and
acceptance of the auditor on the auditdysfunctional behavior
Penulis: Rizqa Anita, Rita
Anugerah, Zulbahridar
Kode Jurnal: jpakuntansidd160566
