THE ROLE OF RELIGIOUS CONTROL MODERATION IN RELATIONSHIP OF LOCUS OF CONTROL TO THE DYSFUNCTIONAL AUDIT BEHAVIOR: EVIDENCE FROM INDONESIAN AUDITORS

KUSUMASTUTI, RATIH and FERNANDO, ERICK and Murad, Dina Fitria and SYAMILAH, SYARIFAH and TOURIANO, DERIST (2020) THE ROLE OF RELIGIOUS CONTROL MODERATION IN RELATIONSHIP OF LOCUS OF CONTROL TO THE DYSFUNCTIONAL AUDIT BEHAVIOR: EVIDENCE FROM INDONESIAN AUDITORS. International Journal of Advanced Science and Technology, 29 (5). pp. 11967-11976. ISSN ISSN: 2005-4238 IJAST

Text 1. THE ROLE OF RELIGIOUS CONTROL MODERATION IN RELATIONSHIP OF LOCUS OF CONTROL TO THE DYSFUNCTIONAL AUDIT BEHAVIOR.pdf Download (214kB)

Abstract

This research was studying about dysfunctional audit behavior. This research aims to: first, analyze the effect of locus of external control on the dysfunctional audit behavior. Second, analyze the effect of religious control to the dysfunctional audit behavior. Third, analyze the effect of locus of control on the dysfunctional audit behavior which moderated by religious control. This research was conducted with survey method to the auditors who work in Public Accounting Firm all over Indonesia. Analysis unit was a junior auditor, senior/supervisor, manager, and partner. Structural equation model by using Warp PLS program was used to analyze data. The research result showed that locus of external control was affected negatively significant to the dysfunctional audit behavior. Religious control was proven affected negatively significant to the dysfunctional audit behavior. Religious control significantly proved to moderate negatively in the relationship between locus of external control and dysfunctional audit behavior. Keywords: Religious control, the locus of control external, dysfunctional audit behavior

Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	Kusumastuti
Date Deposited:	03 May 2023 04:56
Last Modified:	03 May 2023 04:56
URI:	https://repository.unja.ac.id/id/eprint/47550

Actions (login required)

View Item