Karakteristik Personal, Perilaku Disfungsional Audit Dan Dampaknya Pada Kualitas Audit
Abstract views: 728 | PDF downloads: 815
Abstract
A B S T R A C T
The purpose of this research is to obtain the empirical evidence of the influence of locus of control, professional commitment, and turnover intention, to the dysfunctional audit behavior and to its impact on the audit quality. The type of data used for this research is the primary data collected through questionnaires. The population used in this research is the auditors of The Audit Board of Republic of Indonesia (BPK) who holds the role as the Senior Team Leader and Junior Team Leader, with size of 758. The sampling method used is the purposive sampling technique by taking into account the specific characteristics according to the needs of the research with the sample size of 87 respondents. The method of data analysis used on this research is the SEM with variance structure approach, which is the Partial Least Squere (PLS). The result shows that the locus of control has negative correlation and has significant influence to the dysfunctional audit behavior. The professional commitment also has negative correlation but does not has significant influence to the dysfunctional audit behavior. On the contrary, the turnover intention has positive correlation and has significant influence to the dysfunctional audit behavior, while the dysfunctional audit behavior has negative correlation and has significant influence to the audit quality produced by auditors.
A B S T R A K
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh lokus kendali, komitmen profesi, dan turnover intention terhadap perilaku disfungsional audit serta dampaknya bagi kualitas audit. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui kuesioner. Populasi yang digunakan dalam penelitian ini adalah pegawai yang duduk dalam jabatan fungsional pemeriksa (JFP) di BPK yang memiliki peran sebagai Ketua Tim baik Ketua Tim Senior (KTS) maupun Ketua Tim Yunior (KTY) sebanyak 758. Penarikan sampel menggunakan teknik purposive sampling dengan mempertimbangkan karakteristik tertentu sesuai dengan kebutuhan penelitian sebanyak 87 responden. Metode analisis data pada penelitian ini menggunakan SEM dengan pendekatan structure varians yaitu Partial Least Squere (PLS). Hasil penelitian menunjukan bahwa lokus kendali berkorelasi negatif dan memiliki pengaruh yang signifikan terhadap perilaku disfungsional audit. Komitmen profesi berkorelasi negatif namun tidak memiliki pengaruh signifikan terhadap perilaku disfungsional audit. Turnover intention berkorelasi positif dan memiliki pengaruh yang signifikan terhadap perilaku disfungsional audit, serta perilaku disfungsional audit berkorelasi negatif dan berpengaruh signifikan terhadap kualitas audit yang dihasilkan pemeriksa BPK.
JEL Classification: M42
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).