Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

Kadek Gita Amdika Putri; Eka Ardhani Sisdyani; I Ketut Budiartha; Ni Putu Sri Harta Mimba

doi:10.21744/ijbem.v5n3.1937

Authors

Kadek Gita Amdika Putri
gitaamdikaputri@gmail.com
Faculty of Economics and Business Udayana University, Bali, Indonesia
Eka Ardhani Sisdyani Faculty of Economics and Business Udayana University, Bali, Indonesia
I Ketut Budiartha Faculty of Economics and Business Udayana University, Bali, Indonesia
Ni Putu Sri Harta Mimba Faculty of Economics and Business Udayana University, Bali, Indonesia

Keywords:

audit quality, auditor dysfunctional behavior, external locus control, time budget pressure, turnover intention

Abstract

Dysfunctional behavior that can directly affect audit quality is referred to as audit quality reduction behaviors. The research aims to study the mediating role of the auditor dysfunctional behavior towards the effect of locus of control, turnover intention, and time budget pressure on audit quality. Sample consists of 151 public accounting firms in Bali. Data are collected using a 1 to 4 Likert-Like Scale questionnaire. Data analysis using SEM PLS finds that external locus of control, turnover intention, and time budget pressure have negative effect on audit quality; external locus of control, turnover intention, and time budget pressure have positive effect on the dysfunctional behavior of auditors; auditor's dysfunctional behavior negatively affects audit quality; and auditor dysfunctional behavior mediates the effect of external locus of control, turnover intention, and time budget pressure on audit quality.

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