Abstract
This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.
Highlights
The examination under Law No 15 of 2004 is a process of identifying problems, analyzes, and evaluations conducted directly, objectively and professionally based on audit standards, to assess the truth, accuracy, credibility, and information on the management and accountability of state finances
Based on the normal probability plot, it can be concluded that the regression model is feasible to use because it meets the assumption of normality
The multiple linear equations above show the constant value of 8.998. This shows that if the external locus of control variable, time budget pressure, and professional commitment are considered constant, the dysfunctional audit behavior will increase by 8.998 units
Summary
The examination under Law No 15 of 2004 is a process of identifying problems, analyzes, and evaluations conducted directly, objectively and professionally based on audit standards, to assess the truth, accuracy, credibility, and information on the management and accountability of state finances. The State Auditing Standards contain the professional requirements of the auditor, the quality of audit execution and the professional inspection reporting that requirements for inspectors and their organizations in carrying out the audit of state financial management and accountability (the Supreme Audit Board of the Republic of Indonesia, 2007). In carrying out its duties, BPK’s auditors always uphold the basic values (independence, integrity and professionalism) that have been stated in the Strategic Plan as known Renstra BPK 2016-2020. These three basic values are set forth in the BPK mission for 2016-2020, which are (1) examine the management and responsibility of state finances independently and (2) implement an integrity, independent and professional organizational governance. It is expected that the BPK audit report can be trusted and free from the interests of certain parties
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
