PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, KINERJA AUDITOR DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT

Abstract

This study aims to determine the effect of time budget pressure, locus of control, auditor performance and organizational commitment to audit dysfunctional behavior. The population in this study were all auditors who work at the public accounting firm in Bali province. The sampling technique in this study was saturated sampling in which all members of the population were used as samples, namely 120 auditors. The analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and external locus of control had a positive effect on dysfunctional audit behavior, organizational commitment had a negative effect on dysfunctional audit behavior, while internal locus of control and auditor performance had no effect on dysfunctional audit behavior. Future research can add other variables that are more influential on audit dysfunctional behavior.