Proceedings of the 1st Aceh Global Conference (AGC 2018)

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

Authors
Hashfi Siregar, Iskandar Muda, Khaira Amalia Fachrudin
Corresponding Author
Hashfi Siregar
Available Online January 2019.
DOI
https://doi.org/10.2991/agc-18.2019.64How to use a DOI?
Keywords
Locus of Control, Audit Ethics, Time Pressure, Commitment, Dysfunctional Audit Behavior
Abstract
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.

Download article (PDF)

Volume Title
Proceedings of the 1st Aceh Global Conference (AGC 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2019
ISBN
978-94-6252-644-0
ISSN
2352-5398
DOI
https://doi.org/10.2991/agc-18.2019.64How to use a DOI?
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  -