Author

  • Christian Mangiwa

    • Hasanuddin University, Indonesia
    • Indonesia

  • Agus Bandang

    • Hasanuddin University, Indonesia
    • Indonesia

  • Hamka Ridwan

    • Financial and Development Supervisory Bodies, Gorontalo Province-Indonesia
    • Indonesia

  • Muhammad Ashari

    • Hasanuddin University, Indonesia
    • Indonesia

  • Maxyanus Taruk Lobo’

    • Hasanuddin University, Indonesia
    • Indonesia

Abstract

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

Keywords

References

  • Alkautsar, M. (2014). Locus of Control, Commitment Professional, and Dysfunctional Audit Behaviour. International Journal of Humanities and Management Sciences (IJHMS) , 2(3).
  • Aranya, N., Pollock, J. & Amernic, J. (1981). An Aximination of Professional Commitment in Public Accounting. Accounting, Organizations and Society, 6(4), 271-280.
  • Bagraim, J. J. (2003). The Dimensionality of Professional Commitment. SA Journal of Industrial Psychology, 29(2), 6-9.
  • Constitution of the Republic of Indonesia Year 1945 Article 23 of the BPK. (2002). Jakarta: The Plenary Session of the People's Consultative Assembly of the Republic of Indonesia.
  • Damanik, D. (2015). The Influence of Spiritual Emotional Quotieny (SEQ), Locus of Control (LOC), Time Budget Pressure, Morality Auditor, and Professional Commitment to Audit (Case Study in The Regional Goverment on The Inspectorate Dairi. Essay. Medan: Accounting Department of Economic and Business Faculty In University of Northern Sumatra
  • Donnelly, D. P., Quirin, J. J. & O’Bryan, D. (2003). Attitudes Toward Dysfunctional Audit Behavior: The Effects of Locus of Control, Organizational Commitment, and Position. The Journal of Applied Business Research , 19(1).
  • Fahmi, I. (2011). Theory Management, Cases, and Solutions. Bandung: Publisher of alfabeta
  • Fatimah, A. (2012). Characteristics of Personal Auditors As Anteseden Discoverable Auditor Behavior and Its Effect on Audit Quality Result. Jurnal Manajemen dan Akuntansi, 1(1).
  • Gitosudarmo, I. & Sudita, I. N. (2008). Organizational Behavior. Yogyakarta: BPFE-Yogyakarta.
  • Ghozali, I. (2016). Application of Multivariete Analysis with IBM SPSS Program 23 . Semarang: Diponegoro University Publishing Agency.
  • Gustati. (2012). Perceptions of the Auditor about the Influence of Locus of Control on the Acceptance of Dysfunctional Audit Behavior (Survey on Auditor BPKP Representative of West Sumatera Province ). Jurnal Akuntansi & Manajemen , 7(2).
  • Hardyan, B. C. (2013). Dysfunctional Audit Behavior: The Effects of Time Budget Pressure, Leadership Style, and Organizational Commitment. Essay. Semarang: Faculty of Economic and Business, Diponegoro University.
  • Hartati, N. L. (2012). Effect of Internal and External Characteristics of Auditors on the Acceptance of Dysfunctional Behavior on Audit Procedures. Accounting Analysis Journal , 1(2) .
  • Hehanusa, M. (2013). The Influence of Locus of Control on the Acceptance of Dysfunctional Audit Behavior with Auditor Performance as a Mediation Variable. Cita Ekonomika Jurnal Ekonomi , VII(2).
  • Irawati, Y., Petronila, T. A. & Mukhlasin. (2005). Relationship of Characteristics of Personal Auditor To The Level Of Acceptance Of Behavior In Audit. Eightht National Symposium on Accounting page 929-940.
  • Jatnika, I. (2015). Influence of Burnout Auditor, Organizational Commitment, Moving Intention and Employee Performance on Tolerance of Dysfunctional Behavior of BPK RI Auditor. Thesis. Yogyakarta: Gadjah Mada University.
  • Kamil, E. N. (2013). Reporting Violence Against Indonesian Journalists and Student Attitudes (Correlational Studies on Relationship Between Violence Against Indonesian Journalists On Metro TV Against Student Attitudes Stik-P). Essay. Medan: Faculty of Social Science and Political Science University of Northern Sumatra.
  • Lestari, A. P. (2010). Factors Affecting Auditor Behavior In Premature Termination of Audit Procedures. Essay. Semarang: Faculty of Economic, Diponegoro University.
  • Lord, A. T. & Dezoort, F. T. (2001). The Impact of Commitment and Moral Reasoning on Auditor’s Respons to Social Influence Pressure. Accounting Organizations and Society , 26, 215-235.
  • Lubis, A. I. (2010). Behavioral Accounting (Edisi 2). Jakarta: Salemba Empat.
  • Luthans, F. (2011). Organizational Behavior: An Evidence-Based Approach, Twelfth Edition. New York: McGraw-Hill Company.
  • Marfuah, S. (2011). The Influence of Time Budget Pressure against Auditor Dysfunctional Behavior in Work Stress Theory Perspective. Essay. Semarang: Faculty of Economic Diponegoro University.
  • Margheim, L., Kelly, T. & Pattison, D. (2005). An Empirical Analysis of The Effects of Auditor Time Budget Pressure And Time Deadline Pressure. The Journal Of Applied Business ResFearch , 21(1).
  • Meyer, J. P. & Allen, N. J. (1991). A Three-Component Conceptualization Of Organizational Commitment. Human Resource Management Review , 1(1), 61-89
  • Robbins, S. P. & Judge, T. A. (2014). Organization Behaviour Edition 12 Book 1. Jakarta: Salemba Empat.
  • Rotter, J. B. (1990). Internal Versus External Control of Reinforcement. The American Psychological Association , 45(4).
  • Sampetoding, P. R. (2014). Relation of Time Budget Pressure, Locus of Control and Organizational Commitment to Dysfunctional Audit Behavior, and How The Dysfunctional Audit Behavior Influence the Audit Quality (Survey on Representative BPKP Government in South Sulawesi Province). Skripsi. Makassar: Faculty of Economic and Business, Hasanuddin University.
  • Sari, R., Tenriwaru., M. & Agung, P . (2016). Effect of Time Budget Pressure and Locus of Control of Auditor Dysfunctional Behaviors. Journal of Education and Vocational Research , 7(1).
  • Setyorini, A. I. (2011). The Influence of Audit Complexity, Time Budget Pressure, and Auditor Experience on Audit Quality with Moderating Variables on Information Systems (Empirical Study of KAP’s Auditors in Semarang) . Essay. Semarang: Faculty of Economic, Diponegoro University.
  • Siagian, S. P. (2004). Motivation Theory and Its Application. Jakarta: PT Rineka Cipta.
  • Silaban, A. (2009). Auditor Dysfunctional Behavior In Implementation of Audit Program. Dissertation. Semarang: Doctoral Program of Economics Diponegoro University..
  • Sitanggang, A. (2007). Auditor's Acceptance of Dysfunctional Auditing Behavior: A Model Explanation Using the Personal Auditor's Characteristics. Thesis. Semarang: Postgraduate Program in Diponegoro University.
  • Sososutikno, C. (2003). Time Budget Pressure Relationship With Dysfunctional Behavior And Its Effect on Quality Audit. Sixth National Symposium on Accounting page 1116-1128.
  • Sugiyono. (2012). Quantitative Research Methods, Qualitative, and R & D . Bandung: Publisher Alfabeta.
  • Sunyoto, D. (2013). Accounting Research Methodology . Bandung: Refika Aditama.
  • Suprianto, E. (2009). Effect of Time Budget Pressure on Auditor Dysfunctional Behavior. JAI , 5(1), 57-65.
  • Tanjung, R. (2013). Effect of Personal Auditor's Characteristics and Time Budget Pressure on Auditor Dysfunctional Behavior. Essay. Padang: Faculty of Economic, Padang State University.
  • Tempo.co. (2005). Khairiansyah Suspects of the Eternal Funders. (online)( http://www.tempo.co/read/news/2005/11/21/05569507/Khairiansyah-TersangkaPenerima-Dana-Abadi-Umat, Accessed on June 21, 2016).
  • Tempo.co. (2010). Dua Auditor BPK Didakwa Terima Suap. (online)( http://www.tempo.co/read/news/2010/09/20/063279194/Dua-Auditor-BPK-DidakwaTerima-Suap, Accessed on June 21, 2016).
  • Tempo.co. (2016). KPK: Tidak Ada Korupsi di Pembelian RS Sumber Waras. (online) ( https://m.tempo.co/read/news/2016/06/14/063779724/kpk-tidak-ada-korupsi-di-pembelian-rssumber-waras, Accessed on July 26, 2016)
  • Tempo.co. (2016). Sumber Waras Bebas Korupsi, Bambang Soesatyo: BPK yang Brengsek. (online)( https://m.tempo.co/read/news/2016/06/15/063780034/sumber-waras-bebas-korupsibambang-soesatyo-bpk-yang-brengsek, Accessed on July 26, 2016)
  • The examination under Law No. 15 of 2004 regarding Audit of Management and Responsibility of State Finances. (2004). Jakarta: Deputy Cabinet for Legal Affairs and Legislation.
  • The Supreme Audit Board of the Republic of Indonesia. (2007). State Auditing Standards. (Online)( http://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386233856.pdf, Accessed on June 22, 2016)
  • The Supreme Audit Board of the Republic of Indonesia. (2016). The strategic plan of 2016-2020. (Online) ( http://www.bpk.go.id/page/rencana-strategis, Accessed on June 22, 2016).
  • The Supreme Audit Board of the Republic of Indonesia. (Without year). Legal Basis. (Online) ( http://www.bpk.go.id/page/dasar-hukum, Accessed on June 22, 2016).
  • Wijayanti, P. (2007). Effect of Personal Auditor's Characteristics on Acceptance of Dysfunctional Audit Behavior. Thesis. Semarang: Postgraduate Program in Diponegoro University.

Downloads

No downloads have been recorded for this article yet. Figures appear here once readers begin downloading the full text.

How to Cite

Mangiwa, C., Bandang, A., Ridwan, H., Ashari, M., & Lobo’, M. T. (2017). The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour. Journal of Education and Vocational Research, 8(2), 49-61. https://doi.org/10.22610/jevr.v8i2.1862

Share this article

License

Copyright (c) 2017 Christian Mangiwa, Agus Bandang, Hamka Ridwan, Muhammad Ashari, Maxyanus Taruk Lobo’ (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team  edits and formats manuscripts to bring uniformity and standardization in published material.

This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.

Keywords

Section

Research Paper

Published in

Vol. 8 No. 2 (2017) Branding, Environment & Learner Performance View issue contents

Published

2017-09-28

Submissions

Have research to publish? Journal of Education and Vocational Research welcomes submissions.

Make a Submission