Karakteristik Personal, Perilaku Disfungsional Audit Dan Dampaknya Pada Kualitas Audit

Abstract

A B S T R A C T
 The purpose of this research is to obtain the empirical evidence of the influence of locus of control, professional commitment, and turnover intention, to the dysfunctional audit behavior and to its impact on the audit quality. The type of data used for this research is the primary data collected through questionnaires. The population used in this research is the auditors of The Audit Board of Republic of Indonesia (BPK) who holds the role as the Senior Team Leader and Junior Team Leader, with size of 758. The sampling method used is the purposive sampling technique by taking into account the specific characteristics according to the needs of the research with the sample size of 87 respondents. The method of data analysis used on this research is the SEM with variance structure approach, which is the Partial Least Squere (PLS). The result shows that the locus of control has negative correlation and has significant influence to the dysfunctional audit behavior. The professional commitment also has negative correlation but does not has significant influence to the dysfunctional audit behavior. On the contrary, the turnover intention has positive correlation and has significant influence to the dysfunctional audit behavior, while the dysfunctional audit behavior has negative correlation and has significant influence to the audit quality produced by auditors.
 A B S T R A K
 Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh lokus kendali, komitmen profesi, dan turnover intention terhadap perilaku disfungsional audit serta dampaknya bagi kualitas audit. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui kuesioner. Populasi yang digunakan dalam penelitian ini adalah pegawai yang duduk dalam jabatan fungsional pemeriksa (JFP) di BPK yang memiliki peran sebagai Ketua Tim baik Ketua Tim Senior (KTS) maupun Ketua Tim Yunior (KTY) sebanyak 758. Penarikan sampel menggunakan teknik purposive sampling dengan mempertimbangkan karakteristik tertentu sesuai dengan kebutuhan penelitian sebanyak 87 responden. Metode analisis data pada penelitian ini menggunakan SEM dengan pendekatan structure varians yaitu Partial Least Squere (PLS). Hasil penelitian menunjukan bahwa lokus kendali berkorelasi negatif dan memiliki pengaruh yang signifikan terhadap perilaku disfungsional audit. Komitmen profesi berkorelasi negatif namun tidak memiliki pengaruh signifikan terhadap perilaku disfungsional audit. Turnover intention berkorelasi positif dan memiliki pengaruh yang signifikan terhadap perilaku disfungsional audit, serta perilaku disfungsional audit berkorelasi negatif dan berpengaruh signifikan terhadap kualitas audit yang dihasilkan pemeriksa BPK.
 JEL Classification: M42

Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

“…Turnover intention is one of the internal forces that can influence a person's behavior as described in attribution theory. Research conducted by Pratama (2016) states that there is a relationship between turnover intention and audit quality. Turnover intention will make an auditor less likely to worry about behavioral deviations carried out during the audit process so that this will affect the quality of the audit.…”