The Influence of Organizational Commitment, Professional Commitment, Locus of Control, and Personality on Dysfunctional Audit Behavior

Abstract

Currently, there is a lot of dysfunctional audit behavior. This behavior is also referred to as any action or omission by the auditor. The negative influence carried out by auditors has a negative impact on audit quality and can reduce opinions. This causes a loss of trust for users of the audit report and if it happens continuously, the auditor is no longer reliable and can threaten the profession as an auditor. This study aims to look at the effect of organizational commitment, professional commitment, locus of control, and personality on dysfunctional audit behavior. The sample size of 110 is a quantitative research method utilized in observation. respondents taken from public accounting firms in the Jakarta area. The study shows the relevant relationship between the effect of organizational commitment, professional commitment, locus of control, personality on the dependent variable of performance of the rate of malfunctioning with the value of F count 26.366> from F table 2.46 along with the relevant amount of 0.000 which means it is smaller than 0.05.