Title : DETERMINANTS OF THE BEHAVIOR OF GOVERNMENT INTERNAL AUDITORS IN THE IMPLEMENTATION OF THE AUDIT PROGRAM AND ITS CONSEQUENCES ON AUDIT QUALITY (Empirical Study of Government Internal Supervisory Apparatus in South Kalimantan)
Author : Sarwani
Item Type : Thesis (Dissertation)
Abstract
This research aims to test models of dysfunctional auditor behavior and audit quality by integrating the individual characteristics of auditors, namely; locus of control and multi-dimensional professional commitment, and organizational/assignment characteristics, namely; time budget pressure. The model of dysfunctional auditor behavior tested is audit quality redaction behavior and underreporting of time and the consequences for audit quality. Specifically, this research tests; (1) the influence of locus of control, dimensions of professional commitment (affective, continuous and normative) and time budget pressure on auditor dysfunctional behavior, (2) the influence of auditor dysfunctional behavior on audit quality, and (3) the direct influence of locus of control, professional commitment (affective, continuous and normative) and time budget pressure on audit quality. The research was conducted using a survey method among auditors who work at BPKP representatives and provincial, district/city inspectorates in South Kalimantan. The unit of analysis is individual auditors in all positions categorized at management level, namely: upper, middle and lower. The sample for this study was 210 auditors who worked at BPKP representatives and 14 provincial/regency/city inspectorate agencies in South Kalimantan. Data analysis was carried out using Path Analysis. The results of the research show that external locus of control has a significant positive effect on dysfunctional audit quality redaction behavior, but with underreporting of time behavior which is not significant. Affective professional commitment has an inverse effect on dysfunctional audit quality redaction behavior, but its effect on underreporting of time behavior is not significant. The influence of normative professional commitment on dysfunctional audit behavior, both audit quality redaction behavior and underreporting of time, is significant in a negative direction. The influence of continuous professional commitment on dysfunctional audit quality redaction behavior is significant in the negative direction, but underreporting of time behavior is not significant. Time budget pressure has no significant effect on dysfunctional audit quality redaction behavior, but with underreporting of time behavior it is significant in a positive direction. Furthermore, dysfunctional audit quality redaction behavior has a significant effect on audit quality in a negative direction, but underreporting of time behavior is not significant. The research results also show the individual characteristics of auditors, namely; locus of control and multi-dimensional professional commitment are not directly significant, while time budget pressure on audit quality has a significant effect.
Uncontrolled Keywords: Audit Quality, Multi-Dimensional Professional Commitment, Locus of Control, Dysfunctional Auditor Behavior, and Time Budget Pressure
