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Abstract

Auditor personality is an interesting topic in accounting field because this research is still rarely. Several previous researchs about time budget pressure, organizational commitment and dysfungtional audit behaviour also have inconsistence results. The purpose of this research is to investigate the influence of time budget pressure and organizational commitment on dysfungtional audit behavior. This study examines the impact of time budget pressure and organizational commitment on dysfungtional audit behavior with personality traits and locus of control as moderating variable. The important purposes in this study are to investigate trait personality and locus of control on the relation between time budget pressure, organizational commitment and dysfungtional audit behavior. The respondens for this study are auditors who work on public account firms in Yogyakarta, Solo and Semarang. Moderated regressions analysis with absolute difference test used to examine the hypotheses. The results showed that time budget pressure have positive effects on dysfungtional audit behavior and organizational commitment have negative effects on dysfungtional audit behavior. Moreover time budget pressure was determined by trait personality and internal locus of control have significant effect on the relation between time budget pressure and dysfungtional audit behavior, but external locus of control do not have significant effect on the relation between time budget pressure and dysfungtional audit behavior. Organizational commitment was determined by trait personality and it has significant effect on the relation between organizational commitment and dysfungtional audit behavior. But internal and external locus of control do not have significant effect on the relation between organizational commitment and dysfungtional audit behaviour.

Keywords: dysfungtional audit behavior, time budget pressure, organizational commitmen, locus of control

Article Details

Author Biography

Reni Yendrawati, Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

 

How to Cite
Yendrawati, R., & Ghaitsa, F. Y. (2020). Personality Characteristics and Locus of Control as The Moderate of Correlation of Time Budget Pressure and Organization Commitment Towards the Dysfunctional Audit Behaviour. Proceeding UII-ICABE, 1(1), 141–158. Retrieved from https://journal.uii.ac.id/icabe/article/view/14702
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