Pengaruh Locus Of Control Terhadap Penerimaan Auditor Atas Dysfunctional Audit Behavior : Peran Mediasi Intention to Quit (Studi Empiris pada Kantor Akuntan Publik di Wilayah Sumatera)

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

Abstract


This study aims to examine the personal characteristics of the auditor acceptance of dysfunctional audit behavior. More specifically, this study aims to examine locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study uses a survey of the entire public accounting firm in Sumatera with a number of respondents as many as 107 respondents. Data analysis tools in this study using Structural Equation Modeling-Partial Least Square (PLS-SEM) using WarPLS software Version 5.0. The results showed that locus of control has positive influence on intention to quit  and auditor acceptance of dysfunctional audit behavior. In Addition, result also suggest that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirect influence through intention to quit.

Keywords


locus of control, intention to quit and auditor acceptance of dysfunctional audit behavior.

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Copyright (c) 2018 Jurnal Dinamika Akuntansi dan Bisnis

Published by:

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

 

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