DYSFUNCTIONAL AUDIT BEHAVIOR IN INSPECTORATE GARUT


  • Prosiding Internasional
  • Muslim Al Kautsar, Tinneke Hermina, Acep Abdul Basit
  • The 2018 International Conference of Organizational Innovation (ICOI), Volume 2018

Abstrak

This study contributes to find the influence of turnover intention and locus of control on dysfunctional audit behavior in Inspektorat Daerah Kabupaten Garut. In this study, the population used as sample was 55 respondents. The methodology of research is quantitative methods and the data were collected through literature review, questionnaires, and interview. Meanwhile the process data were conducted through SPSS Version 20.0 and the analysis method used was Regression Multiplier. The results indicate that turnover intention has no influence on dysfunctional audit behavior, while locus of control is influenced on dysfunctional audit behavior partially. In addition, the turnover intention and locus of control is influenced on dysfunctional audit behaviors simultaneously. Keywords: turnover intention, locus of control, dysfunctional audit behavior

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