• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: DOAJ, Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2016 Vol.4(5): 353-357 ISSN: 2301-3567
DOI: 10.18178/joebm.2016.4.5.416

External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment

Rita Anugerah, Rizqa Anita, Ria Nelly Sari, and Raisya Zenita
Abstract— The purpose of this study is to develop and test a comprehensive model of reduced audit quality behavior. Specifically, this study examines the effects of external locus of control, auditor performance, and organizational commitment on reduced audit quality behavior. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 97 auditor working in public accounting firm in Sumatera Island, Indonesia. As hypothesized, the result revealed the existence of a positive influence of external locus of control on reduced audit quality behavior. In addition, auditors performance and organizational commitment also have a negative influence on reduced audit quality behavior. Result also indicates that externals locus of control has an indirect effect on reduced audit quality behavior through auditors performance and organizational commitment. Organizational commitment has an indirect effect on reduced audit quality behavior through auditors performance.

Index Terms— External locus of control, auditors performance, organizational commitment, and reduced audit quality behavior.

The authors are with the Department of Accounting, Faculty of Economics, Universitas Riau, Kampus Bina Widya, Km 12.5, Simpang Panam, Pekanbaru, Riau, Indonesia (e-mail: ritaanugerah@yahoo.com, rizqa.anita@gmail.com, ria_n_sari@yahoo.com, raisya_zenita@yahoo.com).

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Cite: Rita Anugerah, Rizqa Anita, Ria Nelly Sari, and Raisya Zenita, " External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment," Journal of Economics, Business and Management vol. 4, no. 5, pp. 353-357, 2016.

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