Under Graduates thesis, Universitas Negeri Semarang. Preview Download Kb Abstract Dysfunctional audit behavior sebagai suatu bentuk perilaku menyimpang dalam audit mendapat banyak sorotan karena dapat mempengaruhi kualitas audit baik secara langsung maupun tidak langsung. Dysfunctional audit behavior ini dipengaruhi oleh karakteristik personal audit yang terdiri dari locus of control, turnover intention, dan kinerja.
More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of respondents.
The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.
Keywords Locus of control; intention to quit; auditor acceptance; dysfunctional audit behavior Full Text: Dampak iklim organisasi terhadap stres kerja dan kinerja karyawan.
Jurnal Manajemen, XX 1— The Accounting Review, 59 11— The moderator-mediator variable distinction in social psychological research. Journal of Personality and Social Psychology, 51 6— The partial least squares approach to structural equation modeling.
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Locus of Control and the Acceptance of Dysfunctional Audit Behavior in a Review of Philosophy Semar Yoosita Aulia*, Arsono Laksamana **, Dysfunctional Audit Behavior, then figure Semar is a mystery, the secret of the Creator. The secret will be hidden to those who are selfish, greedy, envious, spiteful, arrogant, and conceited. Purpose The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. A reader writes: I’m writing about an ongoing issue I have with my immediate boss – let’s call her Ann. Ann is a national leader in our industry, is the only person at our institution with the authority to approve my team’s work, and is pretty much my exclusive point of contact for all my training.
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Learning can be distorted if any one of the elements is overemphasized. Character is a must, but without knowledge and skills, one’s ministry is . A significant negative correlation exists between authentic leadership and dysfunctional audit behaviors Audit seniors more frequently prematurely sign off on audit work than under-report time Audit seniors act on their own .
title = "Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors", abstract = "Purpose - The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB).
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Purpose The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work.
behavior. out of the CPA firm and replaced by an auditor who has Dysfunctional behavior is an auditor behavior that manipulates against the audit quality less experience, then the potential for the activities under programs and.