Analysis Of Factors Affecting Dysfunctional Audit Behavior With Organizational Commitment As A Moderating Variable Among Auditors At Public Accounting Firms In Medan City

Sukma Damayanti Timor, Syafrida Hani, Sukma Lesmana

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh locus of control terhadap perilaku audit disfungsional, pengaruh turnover intention terhadap perilaku audit disfungsional, pengaruh locus of control terhadap perilaku audit disfungsional yang dimoderasi oleh komitmen organisasi, serta pengaruh turnover intention terhadap perilaku audit disfungsional yang dimoderasi oleh komitmen organisasi. Penelitian ini menggunakan desain penelitian asosiatif dengan sampel 90 responden yang merupakan auditor di kantor akuntan publik di Medan. Teknik pengumpulan data meliputi wawancara dan kuesioner, sedangkan teknik analisis data menggunakan Partial Least Square (SmartPls) untuk menguji empat hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa locus of control berpengaruh signifikan terhadap perilaku audit disfungsional, turnover intention berpengaruh signifikan terhadap perilaku audit disfungsional, locus of control berpengaruh signifikan terhadap perilaku audit disfungsional yang dimoderasi oleh komitmen organisasi (dengan kata lain, komitmen organisasi berperan sebagai moderator), dan turnover intention berpengaruh signifikan terhadap perilaku audit disfungsional melalui komitmen organisasi (dengan kata lain, komitmen organisasi berperan sebagai mediator).

Kata Kunci: Locus of Control, Turnover Intention, Komitmen Organisasi, dan Perilaku Audit Disfungsional

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References


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DOI: https://doi.org/10.37531/sejaman.v8i2.10141

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