PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT
IZZAH, KHALIDA NUR
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The present study aims at analyzing the Influence of Personal Audit Characteristic towards Dysfunctional Audit Behavior that takes place in the offices of Badan Pengawasan Keuangan dan Pembangunan (BPKP) or Indonesia's National Government Internal Auditor in Central Java and Special Region of Yogyakarta. The research respondents consist of the auditors who are considered suitable by the researcher. In this study, purposive sampling is applied and it consists of 60 auditors in each BPKP office as the respondents. Data collection method is done through questionnaires, while the data analysis is conducted using Double Regression Analysis. Based on the analysis that has been done, it is found that the personal auditor characteristic comprises of locus of control, work performance, organizational commitment, turnover intention, auditor's ethics, as well as audit experiences which arw influential towards dysfunctional audit behavior in representative BPKP office of Central Java and DIY.