Dysfunctional Audit Behavior in Inspectorate Garut
Abstract
This study contributes to find the influence of turnover intention and locus of control on dysfunctional audit behavior in Inspektorat Daerah Kabupaten Garut. In this study, the population used as sample was 55 respondents. The methodology of research is quantitative methods and the data were collected through literature review, questionnaires, and interview. Meanwhile the process data were conducted through SPSS Version 20.0 and the analysis method used was Regression Multiplier. The results indicate that turnover intention has no influence on dysfunctional audit behavior, while locus of control is influenced on dysfunctional audit behavior partially. In addition, the turnover intention and locus of control is influenced on dysfunctional audit behaviors simultaneously.
Keywords: turnover intention, locus of control, dysfunctional audit behavior
References
[1] Badan Pengawasan dan Pembangunan, Peraturan Pemerintah No. 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, Jakarta: Badan Pengawas Keuangan dan Pembangunan, 2008. W442W9747
[2] Kabupaten Garut, Peraturan Daerah Kabupaten Garut No. 9 tahun 2016 tentang Pembentukan dan Susunan Perangkat Daerah Kabupaten Garut, Garut: Pemerintah Daerah Kabupaten Garut, 2016. W442W9747
[3] T. Economics, ”Indonesia Corruption Index,” Trading Economics Cyber Media, 9 September 2017. W442W9747
[4] I. Hariyanto, ”ICW dalam 6 bulan 226 Kasus Korupsi rugikan Negara Rp 183T,” Detik Cyber Media, 2017. W442W9747
[5] I. D. Mahendra, ”KPK: Pola Pengawasan Inspektorat Tidak Efektif,” Media Indonesia Cyber Media, 2017. W442W9747
[6] D. P. Donnelly, J. J. Quirin and D. O’Bryan, ”Auditor Acceptance of Dyfunctional Audit Behavior: An Explanatory Model Using Auditors Personal Characteristics,” Behavioral Research In Accounting, vol. 15, no. 1, pp. 87-110, 2003. W442W9747
[7] P. E. Cahyadini, ”Pengaruh Karakteristik Personal Auditor terhadap Perilaku Menyimpang dalam Audit,” Jurnal Ilmu dan Riset Akuntansi, vol. 8, no. 7, pp. 1-17, 2017. W442W9747
[8] D. Outley and P. B, ”The Control Problem in Public Accounting Firms: An EMpirical Study of The Impact of LEadership Style,” Accounting Organizations, and Society, vol. 20, pp. 405-420, 1995. W442W9747
[9] R. P. Tett and J. P. Meyer, ”Job Satisfaction, Organizational Commitment, Turnover Analysis Based on Meta Analytic Finding, Personal Psychology,” vol. 46, pp. 259- 293, 1993. W442W9747
[10] J. B. Rotter, ”Generalize Expectancies for Internal Versus External Control of Reinforcement,” Psychological Monographs, vol. 20, pp. 405-420, 1966. W442W9747
[11] D. O’Bryan, J. J. Quirin and P. D. Donnelly, ”Locus of Control and Dysfunctional Audit Behavior,” Journal of Business & Ecinomic Research, vol. 3, no. 10, pp. 9-14, 2005. W442W9747