Religious Control Moderates the Influence of Locus of Control and Organizational Commitment on Dysfunctional Audit Behavior
Keywords:
Locus of Control, Organizational Commitment, Dysfunctional Audit Behavior, Religious ControlAbstract
This study aims to determine the effect of locus of control and organizational commitment on dysfunctional audit behavior with religious control as a moderation variable. The research method used is a quantitative method. The population in this study is that all auditors who work at the Pekanbaru City Public Accounting Firm and their samples are auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questions / statements (questionnaires) distributed to respondents. The data analysis method conducted in this study uses the Partial Least Square (PLS) method to test the three hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4.1 software to test the relationship between variables. The results of this study indicate that the locus of control has no effect on dysfunctional audit behavior, while organizational commitment influences dysfunctional audit behavior and religious control is proven to be able to moderate the relationship between locus of control and dysfunctional audit behavior, but religious control is not able to moderate the relationship of organizational commitment to behavior dysfunctional audit.
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