Analisis Pengaruh Karakteristik Personal Auditor Terhadap Penerimaan Perilaku Disfungsional Audit

Authors

  • Roswitha Gracella Amaral Universitas Mercu Buana Yogyakarta
  • Ika Wulandari Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.59188/jcs.v2i7.444

Keywords:

Perilaku Disfungsional Audit, Karakteristik Personal Auditor

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik personal auditor seperti locus of control eksternal, turnover intention, dan komitmen organisasi terhadap perilaku disfungsional audit. Perilaku disfungsional audit merupakan perilaku menyimpang yang dilakukan oleh seorang auditor pada pelaksanaan program audit dalam bentuk manipulasi, kecurangan,ataupun penyimpangan terhadap standar audit. Populasi penelitian ini adalah seluruh Auditor yang bekerja pada ASN di Kabupaten Timor Tengah Utara Provinsi Nusa Tenggara Timur dengan jumlah auditor sebanyak 30 orang. Pengumpulan data dilakukan dengan menggunakan metode kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Regresi Linear Berganda dengan bantuan program IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa variabel locus of control eksternal dan turnover intention berpengaruh positif dan signifikan terhadap perilaku disfungsional audit. Sedangkan variabel komitmen organisasi berpengaruh negative dan signifikan terhadap perilaku disfungsional audit. Berdasarkan hasil penelitian di atas, dapat diambil kesimpulan bahwa locus of control eksternal, turnover intention, dan komitmen organisasi berpengaruh terhadap perilaku disfungsional audit

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Published

2023-07-14

How to Cite

Gracella Amaral, R., & Wulandari, I. . (2023). Analisis Pengaruh Karakteristik Personal Auditor Terhadap Penerimaan Perilaku Disfungsional Audit. Journal of Comprehensive Science (JCS), 2(7), 2149–2154. https://doi.org/10.59188/jcs.v2i7.444

Issue

Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)

Section

Articles

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Copyright (c) 2023 Roswitha Gracella Amaral, Ika Wulandari

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