PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah)

Abstract

Dysfunctional audit behavior represent a reaction of to environment). Behavioral which influence the quality of audit directly cover the solving of process make an audit of early without completion of audit procedure, gathering of audit evidence which is not adequate, processing inaccuracy and the omission of audit steps. While behavior influencing the quality of audit indirectly is underreporting of audit time. Target of which wish to be reached in this research is to test empirically and analyze variable locus of control, organizational commitment, performance, and turnover intention which directly and also indirectly influence acceptance of auditor to dysfunctional behavior. Population in this research is auditors who works at public accountant office in Central Java in 2010. Analyzer which is used in this research is SEM. The Result of this research indicate that fourthly of accurate by variable that is locus of control, organizational commitment, performance and turnover intention directly and indirectly have an effect on significant to acceptance of dysfunctional audit behavior The coefficient value of determinasi variable Acceptance of Dysfunctional Audit Behavior equal to 0,317 meaning that 31,7% of variable Acceptance of Dysfunctional Audit Behavior can be explained by variable locus of control, performance and turnover intention had by auditor