Perencanaan Pemasaran Sosial sebagai Upaya Penurunan Jumlah Penduduk yang Buang Air Besar Sembarangan di Kabupaten Jombang

The Auditor’s Point of View Toward Dysfunctional Behavior: An Explanation Using The Characteristic Model of Personal Auditor (Research on Auditor in Public Accountant Office-Surabaya) Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign-off, and gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifices locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a path analysis technique, survey results from 37 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to posses an locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting od DB. Keyword: Locus of Control, Performance, Turnover Intentions, Organizational Commitment, Acceptance of Dysfunctional Behavior