Article Sidebar

Download
PDF
Statistic
Read Counter : 182 Download : 187

Main Article Content

Abstract

Auditing is an essential process in maintaining accountability and transparency within an organization. However, some dysfunctional audit behaviors can threaten audit integrity and cause significant losses to the company. This study aims to prove whether or not the intention to quit can mediate the indirect effect between locus of control on auditor acceptance of dysfunctional audit behavior, especially in all Public Accounting Firms in  East Java Region. This is a quantitative causality research, and the data source in this study are generated from the primary data. The data are obtained from the respondents' answers to questionnaires given to all auditors who work at public accounting firms in East Java region. The 11 items-questionnaire was distributed via Google form.  The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. Finally, the intention to quit is able to mediate the indirect effect of locus of control on auditors’ acceptance of dysfunctional audit behaviors.

Keywords

Intention to Quit Locus of Control Dysfunctional Audit Behavior

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Supriadi, I. (2023). The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior. Ilomata International Journal of Tax and Accounting, 4(3), 599-612. https://doi.org/10.52728/ijtc.v4i3.743

References

  1. Abdillah, M. (2018). Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance and turnover intention. Asia-Pacific Management Accounting Journal (APMAJ, 13(2), 127–146.
  2. Aida, N. (2021). Work Experience, Obedience Pressure and Task Complexity on Audit Judgment. Golden Ratio of Auditing Research, 1(2), 61–69. https://doi.org/10.52970/grar.v1i2.51
  3. Anita, R., Nanda, S. T., Zenita, R., & Abdillah, M. R. (2018). Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit. Jurnal Dinamika Akuntansi Dan Bisnis, 5(1), 43–54. https://doi.org/10.24815/jdab.v5i1.8623
  4. Anugerah, R., Abdillah, M. R., & Anita, R. (2019). Authentic leadership and internal whistleblowing intention: The mediating role of psychological safety. Journal of Financial Crime, 26(2), 556–567. https://doi.org/10.1108/JFC-04-2018-0045
  5. Anugerah, R., Anita, R., Nelly Sari, R., & Zenita, R. (2016). External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment. Journal of Economics, Business and Management, 4(5), 353–357. https://doi.org/10.18178/joebm.2016.4.5.416
  6. Anugerah, R., Anita, R., Sari, R. N., Abdillah, M. R., & Iskandar, T. M. (2016). The analysis of reduced audit quality behavior: The intervening role of turnover intention. International Journal of Economics and Management, 10(Specialissue2), 341–353.
  7. Aranya, N., & Ferris, K. (1984). A reexamination of accountants’ organizational-professional conflict. The Accounting Review, 59(1), 1–15. http://www.jstor.org/stable/10.2307/247113
  8. Balasingam, S. (2019). Auditors acceptance of dysfunctional behaviour in Kazakhstan. International Journal of Recent Technology and Engineering, 7(5), 134–140. https://api.elsevier.com/content/abstract/scopus_id/85065916542
  9. Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research. conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-351
  10. Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–336). https://doi.org/10.1016/j.aap.2008.12.010
  11. Christine, D. (2019). Analysis of factors that affect auditor fee toward the dysfunctional audit behavior. Journal of Advanced Research in Dynamical and Control Systems, 11(3), 9–14. https://api.elsevier.com/content/abstract/scopus_id/85069727864
  12. Emmanuel Chijioke, D., Emmanuel Ejiofo, N., & Racheal John-Akamelu, C. (2021). Locus of control: an employee job embeddedness implication for bankers in Nigeria. Annals of Management and Organization Research, 1(3), 251–260. https://doi.org/10.35912/amor.v1i3.454
  13. Fiolleau, K. (2018). Dysfunctional behavior in organizations: Insights from the management control literature. Auditing, 37(4), 117–141. https://doi.org/10.2308/AJPT-51914
  14. Galvin, B. M., Randel, A. E., Collins, B. J., & Johnson, R. E. (2018). Changing the focus of locus (of control): A targeted review of the locus of control literature and agenda for future research. Journal of Organizational Behavior, 39(7), 820–833. https://doi.org/10.1002/job.2275
  15. Habibi, J., T., A., Sudarno, R., S., & Momin, M. M. (2022). Organizational Commitment, Job Satisfaction, and Locus of Control on Employee Turnover Intention and Performance at PT. Sekarbumi Alam Lestari. Journal of Applied Business and Technology, 3(2), 177–192.
  16. Hair, J., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 1. https://doi.org/10.1108/EBR-10-2013-0128
  17. Janie, D. (2019). Impact of the personality, professionalism, and spirituality on dysfunctional behaviour (A case study of indonesian accountants. Humanities and Social Sciences Reviews, 7(5), 12–23. https://doi.org/10.18510/hssr.2019.752
  18. Johari, R. J. (2022). Analysis of factors affecting dysfunctional audit behavior in Malaysia. International Journal of Ethics and Systems, 38(4), 702–719. https://doi.org/10.1108/IJOES-07-2021-0151
  19. Kelley, T., & Margheim, L. (1990). The impact of time-budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory, 9(Spring), 21–42.
  20. Mardi, M., Sarka, S. I., & Kardoyo, K. (2022). Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms. Shirkah: Journal of Economics and Business, 7(1), 33–48. https://doi.org/10.22515/shirkah.v7i1.363
  21. Masriah, I., & Yoni. (2020). The Effect Of Locus Of Control, Job Stress, And Turnover Intention On The Performance Of The Employees Of PT. Winnersumbiri Knitting Factory Tangerang-Banten. Humanities, Management and Science Proceedings, 1(1), 262–268. http://www.openjournal.unpam.ac.id/index.p
  22. Moradi, M., Bagherpour Velashani, M. A., zamani, reza, & Shafiee, M. (2019). The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit. Iranian Journal of Value and Behavioral Accounting, 4(7), 1–22. https://doi.org/10.29252/aapc.4.7.1
  23. Nadi, I. M. P. P. (2020). Machiavellian character mediate the effect of locus of control in auditor dysfunction behavior. International Research Journal of Management, IT and Social Sciences, 7(1), 66–71. https://doi.org/10.21744/irjmis.v7n1.823
  24. Nehme, R. (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245–266. https://doi.org/10.1108/MEDAR-09-2019-0550
  25. Nugraha, R. F., Purwati, A. S., & Faturokhman, A. (2021). The effect of time budget pressure, turnover intention, self esteem in relation to ambition, and competency on audit disfunctional behavior. International Sustainable Competitiveness Advantage.
  26. Paino, H. (2019). Modelling attitudes towards dysfunctional audit behavior using firm factors. International Journal of Business and Management Science, 9(2), 159–170. https://api.elsevier.com/content/abstract/scopus_id/85078344211
  27. Prabangkara, S. (2021). Factors that affect dysfunctional audit behaviour: A study to understand external auditor’s role as the guardians of strong and justice organizations (Goal 16 sustainable development goals. IOP Conference Series: Earth and Environmental Science, 716(ue 1)). https://doi.org/10.1088/1755-1315/716/1/012116
  28. Putri, K. G. A., Sisdyani, E. A., Budiartha, I. K., & Mimba, N. P. S. H. (2020). Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality. International Journal of Business, Economics & Management, 5(3), 189–200. https://doi.org/10.21744/ijbem.v5n3.1937
  29. Putu, I. K. S. (2020). The mediating effect of auditor dysfunctional behavior on machiavellian character and time budget pressure of audit quality. Accounting, 6(6), 1093–1102. https://doi.org/10.5267/j.ac.2020.7.009
  30. Spector, P. E. (1988). Development of the work locus of control scale. Journal of Occupational Psychology, 61(4), 335–340. https://doi.org/10.1111/j.2044-8325.1988.
  31. Sulistiyo, H. (2018). An empirical study on the role of auditor independence in reducing dysfunctional audit behavior of public accountants in Indonesia. Quality - Access to Success, 19(167), 93–97. https://api.elsevier.com/content/abstract/scopus_id/85057735853
  32. Sunyoto, Y. (2019). Locus of control, dysfunctional audit behavior, and the mediating role of organizational commitment. Quality - Access to Success, 20(170), 19–24. https://api.elsevier.com/content/abstract/scopus_id/85065514936
  33. Syam, M. A. (2020). The attributes of dysfunctional audit behavior (dab): Second order confirmatory factor analysis. International Journal of Financial Research, 11(2), 311–322. https://doi.org/10.5430/ijfr.v11n2p311
  34. Wetmiller, R. J. (2022). The copycat effect: do social influences allow peer team members’ dysfunctional audit behaviors to spread throughout the audit team? Journal of Applied Accounting Research, 23(2), 362–380. https://doi.org/10.1108/JAAR-12-2020-0232
  35. Yulianti. (2022). Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior. Problems and Perspectives in Management, 20(3), 529–539. https://doi.org/10.21511/ppm.20(3).2022.42
  36. Yustina, A. I., & Sutarsa, I. K. (2020). the Role of Professional Commitment and Suspension of Judgment in Decreasing Auditors’ Premature Sign-Off. Jurnal Akuntansi, 10(2), 153–164. https://doi.org/10.33369/j.akuntansi.10.2.153-164