An Empirical Study on the Role of Auditor Independence in reducing Dysfunctional Audit Behavior of Public Accountants in Indonesia

This research is about dysfunctional audit behavior with empirical study at public accounting firm in Indonesia. The purpose is to analyze the influence of the locus of control and professional commitment to dysfunctional audit behaviors mediated by auditor independence. The unit of analysis is the junior, senior and manager level auditors who work at the Indonesian public accounting firm, totaling 386 people. Samples were taken with accidental non-random sampling method, and data were collected through questionnaires sent via email, while the techniques of analysis using multiple regression models and Sobel test completed with SPSS. This study uses a value theory approach in solving existing problems. The results show partially locus of control and professional commitment are able to improve the auditor independence. Moreover, the locus of control, professional commitment and independence is more likely able to decrease the dysfunctional audit behavior. The mediating variable of independence is able to strengthen the influence of the locus of control and professional commitment in reducing dysfunctional audit behaviors.