THE INFLUENCE OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, AND ORGANIZATIONAL COMMITMENT TO AUDIT QUALITY AND BEHAVIOR OF DYSFUNCTIONAL AUDIT AS INTERVENING VARIABLE (EMPIRICAL STUDY ON AUDITOR BPKP REPRESENTATION OF RIAU PROVINCE)

Abstract

This study aims to determine the effect of time budget pressure, locus of control, and
organizational commitment to audit quality and dysfunctional audit behavior as intervening
variables at the auditor of Badan Pengawasan Keuangan dan Pembangunan Riau Province. Using path
analysis, 70 auditors working at the Financial and Development Supervisory Board were the
respondents in this study.

The results show that time budget pressure and locus of control have positive effect on
dysfunctional audit behavior and negatively affect audit quality. whereas organizational commitment
has a negative effect on dysfunctional behavior of audit and positively influence to audit quality.
the implications of this study may be an additional form of useful information as a consideration
for the auditor.