Locus of Control, Dysfunctional Audit Behavior, and the Mediating Role of Organizational Commitment

This research is about dysfunctional audit behavior with empirical study at public accounting firm in Indonesia. The goal is to analyze the influence of the locus of control and professional commitment to dysfunctional audit behaviors mediated by organizational commitment. The unit of analysis is the junior, senior and manager level auditors who work at the public accounting firm (PAF) of Indonesia, amounting to 407 people. Samples were taken with accidental non random sampling method, data were collected through questionnaires sent via email, while the techniques of analysis using multiple regression models and test Sobel completed with SPSS. This research uses the approach of value theory and hope theory in solving existing problems. The results show that partially locus of control increases organizational commitment and professional commitment decreases organizational commitment. The locus of control and professional commitment decreases dysfunctional audit behavior, but organizational commitment does not succeed in dysfunctional audit behavior. Organizational commitment does not mediate the influence of the locus of control in reducing dysfunctional audit behaviors, but succeeds in mediating professional commitment in reducing dysfunctional audit behaviors.