The Impact of Locus of Control, Ethics Audit, Time Pressure, and Commitment to Deviant Behavior in Audit at Foreign Affiliated Public Accountants in Medan, Indonesia
Hashfi Siregar, Iskandar Muda, Khaira Amalia Fachrudin
Available Online January 2019.
- https://doi.org/10.2991/agc-18.2019.64How to use a DOI?
- Locus of Control, Audit Ethics, Time Pressure, Commitment, Dysfunctional Audit Behavior
- This research aims to find out and analyze the impact of Locus of Control, Ethics Audit, Time Pressure and a commitment to deviant behavior in audit at foreign affiliated public accountants in Medan. The type of research in this study was quantitative with an associative approach. The population of this study is a foreign-affiliated Public Accountant Office in Medan. The sample selection method used a census sampling (saturated sample), so that the number of samples used was 75 sample data. Data analysis method was done by multiple linear regression. The results indicated that Locus Of Control had a significant positive effect on Dysfunctional Audit Behavior, while Ethics audit had a negative but insignificant effect on deviant Behavior in audit, Time Pressure had a positive and significant effect on Deviant Behavior in audit, Commitment had a positive and significant effect on deviant behavior in audit. Among these four variables, Commitment has the greatest influence on Deviant Behavior in audit
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Hashfi Siregar AU - Iskandar Muda AU - Khaira Amalia Fachrudin PY - 2019/01 DA - 2019/01 TI - The Impact of Locus of Control, Ethics Audit, Time Pressure, and Commitment to Deviant Behavior in Audit at Foreign Affiliated Public Accountants in Medan, Indonesia BT - Proceedings of the 1st Aceh Global Conference (AGC 2018) PB - Atlantis Press SP - 416 EP - 423 SN - 2352-5398 UR - https://doi.org/10.2991/agc-18.2019.64 DO - https://doi.org/10.2991/agc-18.2019.64 ID - Siregar2019/01 ER -