KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP KUALITAS HASIL AUDIT

Abstract

ABSTRACT
This study aims to determine the auditors personal characteristics of that include
locus of control, turnover intention and employee performance against
dysfunctional behavior of auditors and how the effect on audit quality. The
population of this study are auditor auditors who work at Public Accounting Firm
(KAP) Malang registered in OJK issued by Indonesian Institute of Certified
Public Accountant (IAPI), both auditors at junior, senior, manager, and / or
partner level. The research used purposive sampling method with 42 respondents.
Analytical techniques use path analysis to test the effect of these variables. The
results showed that the locus of control, turnover intention and employee
performance simultaneously had a significant effect on auditor dysfunctional
behavior. Partial testing Locus of control has a positive and significant effect.
While Turnover intention and Employee Performance have negative and
insignificant effect to dysfunctional behavior of audit. Dysfunctional behavior and
Locus of control partially negatively affect audit quality.
Key words :auditor personal characteristic, auditor dysfunctional behavior,
audit quality