Work

Impact of Locus of Control and Auditor Performance on Audit Quality with Dysfunctional Audit Behavior as an Intervening Variable

Year: 2025

Type: article

Abstract: This research aims to analyze the impact of locus of control and auditor performance on audit quality, with dysfunctional audit behavior as an intervening variable. The study employs a quantitative approach using survey methods and Structural Equation Modeling (SEM) analysis processed through Smart PLS software. The sample consists of internal government auditors in Central Kalimantan, specifically those working at the Financial and Development Supervisory Agency (BPKP) and Regional Inspectorates. The results indicate that internal locus of control and auditor performance have a significant positive effect on audit quality, while external locus of control negatively affects audit quality. However, dysfunctional audit behavior does not mediate the relationship between locus of control and auditor performance on audit quality. These findings highlight the importance of enhancing auditor performance and strengthening internal control mechanisms to improve public sector audit quality.

Source: Assets Jurnal Akuntansi dan Pendidikan

DOI: 10.25273/jap.v14i1.22191

Authors: Yohanes Joni Pambelum, Abdul Karim, Ronni Haga, Muhammad Ichsan Diarsyad

Institution: University of Palangka Raya

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $65