How Karma Phala moderate the Locus of Control, Commitment, and Experience on Auditor Behaviour

Abstract

Auditors will face ethical dilemmas in dealing with their work, so all ethical considerations need to be maintained. Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason this research aims to examine the effect of locus of control, commitment, experience auditor the Law of Karma Phala in moderating the effect of locus of control, commitment, experience auditor on auditors' behaviour. This research was conducted at the Public Accounting Firm registered in Bali Province. The population in this study were all auditors who worked at each Public Accounting Firm in Bali Province, totalling 90 auditors using the saturation sampling method. The data collection method used is a questionnaire using a 5 (five) point Likert scale. Data analysis in this study was Moderated Regression Analysis (MRA). The results of this study indicate that internal locus of control, professional commitment, and auditor experience have a positive effect on auditor behaviour in audit conflict situations, and the Karma Phala variable as a moderating variable strengthens the effect of internal locus of control, professional commitment, and auditor experience on auditor behaviour in audit conflict situations. The Karma Phala variable in this study is a pure moderation type.