Pengaruh Locus of Control, Machiavellian Effect, Time Budget Pressure dan Turnover Intention terhadap Perilaku Disfungsional Auditor di Kantor Akuntan Publik (KAP) Kota Medan

Abstract

This study aims to analyze and determine the influence of the variables of Locus of Control, Machiavellian Effect, Time Budget Pressure, and Turnover Intention on their relationship to Dysfunctional Behavior of Auditors at Public Accounting Firms in Medan. This study uses a quantitative approach with an explanatory research design. The population in this study consisted of all public accountants at public accounting firms, totaling 128 people. The data used was primary data measured using a Likert scale. The data obtained was then processed using IBM SPSS 30 software based on data analysis techniques, namely descriptive statistics, instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that Locus of Control and Machiavellian Effect have a significant positive partial effect on Auditor Dysfunctional Behavior, Time Budget Pressure has a partial negative effect on Auditor Dysfunctional Behavior, and Turnover Intention has no effect on Auditor Dysfunctional Behavior. Simultaneously, the variables of Locus of Control, Machiavellian Effect, Time Budget Pressure, and Turnover Intention influence Auditor Dysfunctional Behavior among Public Accountants at Public Accounting Firms in the city of Medan