Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Audit

Dysfunctional audit behavior is deviant behavior carried out by the auditor in the form of manipulation, fraud or deviation from audit standards. The auditor must be able to maintain credibility, users of financial information will doubt of the information presented if they do not trust the credibility of the accountant in processing and presenting financial information. This study aims to examine the effect of locus of control, turnover intention, organizational commitment, audit ethics on dysfunctional audit behavior.This study uses primary data collected from the distribution of questionnaires. This study uses Structural Equation Modeling - Partial Least Squares with the help of SmartPLS 3.0. Respondents in this study consisted of auditors who work in the Public Accountant Firm in Surabaya which was recorded in the 2018 directory of the Indonesian Institute of Certified Public Accountants and was selected based on the purposive sampling method. The criteria used in this study are auditors with a minimum work period of one year and have carried out the audit process. Based on the evaluation results of the outer model stated that the independent variables passed the validity test and reliability test which shows that there is accuracy, consistency, and accuracy of instrumentation in measuring the research construct. The results of the model analysis show that locus of control, turnover intention and audit ethics have a significant effect on dysfunctional audit behavior while organizational commitment does not have a significant effect on dysfunctional audit behavior. Keywords : locus of control, turnover intention , organization commitment, audit etics, dysfunctional audit behavio