THE ROLE OF RELIGIOUS CONTROL MODERATION IN RELATIONSHIP OF LOCUS OF CONTROL TO THE DYSFUNCTIONAL AUDIT BEHAVIOR: EVIDENCE FROM INDONESIAN AUDITORS

Abstract

This research was studying about dysfunctional audit behavior. This research aims to: first, analyze the effect of locus of external control on the dysfunctional audit behavior. Second, analyze the effect of religious control to the dysfunctional audit behavior. Third, analyze the effect of locus of control on the dysfunctional audit behavior which moderated by religious control. This research was conducted with survey method to the auditors who work in Public Accounting Firm all over Indonesia. Analysis unit was a junior auditor, senior/supervisor, manager, and partner. Structural equation model by using Warp PLS program was used to analyze data. The research result showed that locus of external control was affected negatively significant to the dysfunctional audit behavior. Religious control was proven affected negatively significant to the dysfunctional audit behavior. Religious control significantly proved to moderate negatively in the relationship between locus of external control and dysfunctional audit behavior.

Keywords: Religious control, the locus of control external, dysfunctional audit behavior