PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT

Abstract

This study aimed to re-examines theoretical model proposed by Donnelly et al (2003) that identify locus of control, organizational commitment, performance, intention to leave as determinants of auditor acceptance dysfunctional behavior in audit. Data has been collected from respondent's responses who have returned the questionnaire, resulted in 325 responses. The respondents are auditor's from Public Accounting Firm in Java. Analysis data uses using multivariate technique of Structural Equation Modeling. The results show that there are factors influencing dysfunctional behavior in audit acceptance directly and indirectly . Direct factors influencing on dysfunctional behavior acceptance in audit are performance and locus of control. The result show that there is insignificant indirect influence between organizational commitment and self esteem in concerning with ambition of dysfunctional behavior acceptance in audit. The significance of indirect influence is 10%, it means that additional research is needed about this indirect influence. Keyword: Locus of control, organizational commitment, performance, intention to leave, self esteem in concerning with ambition, dysfunctional behavior acceptance in audit. ABSTRACT