The Effect of Professionalism, ESQ and Locus of Control on Acceptance of Dysfunctional Behavior with Performance of Internal Auditors as an Intervening Variable

Title: The Effect of Professionalism, ESQ and Locus of Control on Acceptance of Dysfunctional Behavior with Performance of Internal Auditors as an Intervening Variable

Authors: Shelly Febriana Kartasari , Heru Tjaraka , Erina Sudaryati

Affiliations : Universitas Airlangga , Gubeng, SBY City, East Java 60115, Indonesia

Publisher: KNE Publishing

Abstract

The purpose of this study is to determine the influences of professionalism, Emotional Spiritual Quotient (ESQ), and Locus of Control on Dysfunctional Behavior with the Performance of Internal auditors as an intervening variable. The study was conducted in State Development Audit Agency, South Sumatra Province. This study has employed associative research methods to determine the relationship of correlation or causal relationship between variables. The sampling technique used is saturated sample or census for 110 internal auditors with varying degrees, but with only 52 eligible respondents processed and tested further. The analysis of data used a structural equation model with a Partial Least Square approach coupled with Smart PLS Software 3.0. The results showed that the professionalism, ESQ, and locus of control are directly related to dysfunctional behavior, and to the performance of internal auditors as a variable support for dysfunctional behaviors' internal auditors in South Sumatra. In effect, high professionalism, ESQ, and Locus of Control could lead to effective performance for internal auditors and, therefore, deter fraud.

Keywords: professionalism, ESQ (Emotional Spiritual Quotient), locus of control, performance, reception dysfunctional behavior

Sources: https://knepublishing.com/index.php/Kne-Social/article/view/3367/7093