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The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour

Author

Listed:
  • Christian Mangiwa
  • Agus Bandang
  • Hamka Ridwan
  • Muhammad Ashari
  • Maxyanus Taruk Lobo’

Abstract

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

Suggested Citation

  • Christian Mangiwa & Agus Bandang & Hamka Ridwan & Muhammad Ashari & Maxyanus Taruk Lobo’, 2017. "The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour," Journal of Education and Vocational Research, AMH International, vol. 8(2), pages 49-61, September.
    • Handle: RePEc:rnd:arjevr:v:8:y:2017:i:2:id:4582
    DOI: 10.22610/jevr.v8i2.1862
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