SUYADI, RIA LESTARI (2020) PENGARUH LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, TURNOVER INTENTION, DAN PERFORMANCE AUDITOR TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR ( Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta ). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine whether locus of control, organizational commitment, auditor performance, and turnover intention influences dysfuntional audit behavior. The population in this study consisted of auditors who worked at public accounting firms in the DKI Jakarta area. The sampling method used is confinience sampling method. In this study, the total sample was 115 respondents. The type of data used is primary data obtained from respondents' answers as a sample. Statistical Package for the Social Sciences (SPSS) 20 is used as an analytical method. The results of this study indicate that the locus of control, organizational commitment, auditor performance affects the dysfuntional audit behavior. While turnover intention has no effect on dysfuntional audit behavior. Keywords: locus of control, organizational commitment, auditor performance, turnover intention, dysfuntional audit behavior. Penelitian ini bertujuan untuk menguji apakah locus of control, organizational commitment, performance auditor, dan turnover intention berpengaruh terhadap dysfuntional audit behavior. Populasi dalam penelitian ini terdiri dari auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta. Metode pengambilan sampel yang digunakan adalah confinience sampling method. Dalam penelitian ini, total sampel adalah 115 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban responden sebagai sampel. Statistical Package for the Social Sciences (SPSS) 20 digunakan sebagai metode analitis. Hasil penelitian ini menunjukan bahwa locus of control, organizational commitment, performance auditor berpengaruh terhadap dysfuntional audit behavior. Sedangkan turnover intention tidak berpengaruh terhadap dysfuntional audit behavior. Kata kunci : locus of control, organizational commitment, performance auditor, turnover intention, dysfuntional audit behavior
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