Pengaruh Time Budget Pressure, Etika Profesi, dan Locus of Control terhadap Dysfunctional Audit Behavior

Abstract

The formulation of the problem in this study is to determine the effect of Time Budget Pressure, professional ethics, and locus of control on dysfunctional audit behavior. The purpose of this study was to determine and analyze the effect of Time Budget Pressure, professional ethics, and locus of control on dysfunctional audit behavior. The hypothesis in this study is that Time Budget Pressure has a significant positive effect on dysfunctional audit behavior, professional ethics has a significant negative effect on dysfunctional audit behavior, and locus of control has a significant negative effect on dysfunctional audit behavior. Primary data collection is done through distributing questionnaires to auditors who work in public accounting firms registered with IAPI. The analysis method used is Partial Least Square (PLS) with the help of the SmartPLS 3.0 data analysis tool. The results of this study indicate that Time Budget Pressure has a positive and significant effect on dysfunctional audit behavior, professional ethics has a negative and significant effect and locus of control has a negative and insignificant effect on dysfunctional audit behavior.