Dysfunctional Behavior Auditor: Role of Locus of Control, Pressure Budget Time and Religiosity Auditor (Study on Public Accountant Office in Denpasar)

Ni Putu Ayu Kusumawati, Ni Made Wisni Arie Pramuki, Putu Cita Ayu and Putu Nuniek Hutnaleontina

Purpose: to examine role of locus of control, pressure budget time and religiosity auditor on Dysfunctional Behavior Auditor. Methodology: This research uses quantitative methods. This study aims to analyze the causality relationship used to explain the effect of independent variables, namely locus of control and time budget pressure on the variable dependent, namely dysfunctional audit behavior with auditor religiosity as a moderating variable. This research was conducted on auditor partners, managers, supervisors, seniors and juniors who worked in the entire Denpasar City Public Accountant Office, amounting to 91 auditors. The data analysis in this study was carried out using partial least square (PLS) structural equation modeling with smart PSL 3.0. Findings: Since the auditor's dysfunctional behavior can reduce audit quality, an investigation of internal and external factors in the auditing process is required. External factors in this case auditing time budget pressure provided by superiors are significantly correlated positively with the auditor's dysfunctional behavior indicating that with the pressure to carry out certain audit procedures at a fixed time budget limit which increases, resulting in auditors taking shortcuts by taking audit actions dysfunctional audit program implementation. Unique contribution to theory, practice and policy: This study have several implications as input for KAP leaders in evaluating policies to create a work environment that can mitigate the possibility of auditors performing auditor dysfunctional behavior in the implementation of audit programs.

Volume 12 | 08-Special Issue

Pages: 139-149

DOI: 10.5373/JARDCS/V12SP8/20202510