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

Rizqa Anita, Satria Tri Nanda, Raisya Zenita, Muhammad Rasyid Abdillah

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.

Keywords


Locus of control; intention to quit; auditor acceptance; dysfunctional audit behavior

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References


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DOI: https://doi.org/10.24815/jdab.v5i1.8623

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Accounting Department supported by IAI KAPd Wilayah Aceh
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

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