The Role Of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia

Main Article Content

Heru Sulistiyo
Imam Ghozali

Keywords

Value Theory; Locus of Control; Professional Commitment; Religious Control; Dysfunctional Audit Behavior

Abstract

This study is an empirical study of dysfunctional audit behavior in public accounting firm in Indonesia. The objective of this study is to analyze the influence of external locus of control and professional commitment on the dysfunctional audit behavior moderated by religious control. The sample of this study is 397 accountants, working in public accounting office in Indonesia, consisting of junior accountants, senior accountants and accountant managers. The sample is selected using accidental non-random sampling. The data is in the form of emails sent to the respondents. The data is analyzed using absolute difference of moderated regression SPSS. This study employs value theory approach, especially religious value in solving problems. The result of the study shows that partially, external locus of control, professional commitment, and religious control decrease dysfunctional audit behavior. In addition, this research reveals that religious control moderates the influence of professional commitment on dysfunctional audit behavior. However, religious control is not able to moderate external locus of control in decreasing dysfunctional audit behavior.

Downloads

Download data is not yet available.
Abstract 711 | PDF Downloads 799