Pengaruh Locus Of Control, Performance, Turnover Intentions, dan Organizational Commitment Terhadap Perilaku Disfungsional Audit pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara

Abstract

The study is aimed to determine the effect of locus of control, performance, turnover intentions, and organizational commitment on dysfunctional audit behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province. This study has a population of 188 auditors. The non-probability sampling technique used is saturation sampling so that all members of the population are use as research samples. Data analysis techniques that used is multiple linear regression analysis. The result of this study shows that partially of locus of control, performance, and turnover intentions does not has significant effect on dysfunctional auditor behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province, while the organizational commitment has positive and significant on ethical behaviour to the auditors of the Financial Audit Board Representative of North Sumatera Province. Simultaneously, locus of control, performance, turnover intentions, and organizational commitment has significant effect on dysfunctional audit behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province.