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

Anugerah, Rita; Anita, Rizqa; Sari, Ria Nelly; Zenita, Raisya

doi:10.18178/joebm.2016.4.5.416

Cited by 12 publications

(17 citation statements)

References 13 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Emotional intelligence has a positive effect on auditors' professionalism. Rotter (1966) as cited by Smith et al (1995), Alkautsar (2014) and Anugerah et al (2016), locus of control is the degree of confidence by an individual that they themselves control events in their life (internal locus of control) or that the environment (God, fate or chance) controls the events in their life (external locus of control). Smith et al (1995) and Bryan et al (2005) explain that internal locus of control leads those who have it to believe that they themselves are ultimately responsible for deciding what is right or wrong.…”

Section: Development Of Hypothesesmentioning

confidence: 99%

Auditors’ professionalism and factors affecting it: insights from Indonesia

Suyono

Farooque

2019

JABS

View full text Add to dashboard Cite

Purpose This study aims to investigate the effects of intellectual intelligence, emotional intelligence, internal locus of control, and auditors’ experience (intrinsic characteristics) and organizational culture (an extrinsic characteristic) on auditors’ professionalism. Design/methodology/approach Data are collected from auditors working in public accounting firms in the Central Java and Yogyakarta provinces of Indonesia between March 1 and June 30, 2017, using survey questionnaires with a Likert scale (one-five). The ordinary least squares (OLS) regression method is used to analyze the data. Findings Findings from OLS regression reveal that emotional intelligence, internal locus of control and auditors’ experience positively influence auditors’ professionalism. However, intellectual intelligence and organizational culture do not show any effect on their professionalism. Originality/value Even though there are some limitations, such as how to measure intellectual intelligence, and the relatively small size of the sample, this study makes a significant contribution because it is the first study to measure the joint effect of both intellectual and emotional intelligence and the first to examine the influence on auditors’ professionalism of both individual and organizational characteristics.

show abstract

Section: Development Of Hypothesesmentioning

confidence: 99%

Auditors’ professionalism and factors affecting it: insights from Indonesia

Suyono

Farooque

2019

JABS

View full text Add to dashboard Cite

show abstract

“…Collecting data in Indonesia is a challenge. The reluctance of respondents to answer and complete surveys are among the several problems faced by the researcher (Anugerah et al, 2016a;Anugerah et al, 2016b, Anita, 2015. From all of the questionnaires sent to the banks, only 211 questionnaires (50.24 percent) were returned.…”

Section: Participants and Data Collectionmentioning

confidence: 99%

Knowledge-sharing behavior among banking officers in Indonesia

Abdillah¹,

Lin²,

Anita³

et al. 2018

Journal of International Studies

Self Cite

View full text Add to dashboard Cite

Knowledge-sharing behavior has been a hot issue in knowledge management. In the context of highly dynamic business, understanding the factors that encourage a knowledge-sharing behavior is critical if an organization wants to compete and win in the industry. This study investigates the antecedents of knowledge-sharing behavior. This study examines the factors that encourage knowledge-sharing behavior among banking officers using Ajzen's theory of planned behavior. The suggested research model was tested using partial least square analysis. Data consisting of 200 responses from employees who have been working in banks in Pekanbaru, Riau, Indonesia are analyzed. The results reveal that personal attitude, subjective norm, and

show abstract

“…Moreover, prior research studies (Jackson et al, 1986;Guthrie and Jones, 2012;Utami and Supriyadi, 2013;Cannon and Herda, 2016;Anugerah et al, 2016;Mardi et al, 2022) indicate a negative relationship between the burnout and turnover intention on one side and the organizational commitment on the other side. For example, Hollingworth and Valentine (2014) indicated that the turnover intention is negatively associated with the organizational commitment.…”

Section: Introductionmentioning

confidence: 98%

Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance

Hegazy

El-Deeb

Hamdy

et al. 2023

JAOC

View full text Add to dashboard Cite

Purpose This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance. Design/methodology/approach A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses. Findings The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance. Originality/value This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

show abstract

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

Cited by 12 publications

References 13 publications

Auditors’ professionalism and factors affecting it: insights from Indonesia

Auditors’ professionalism and factors affecting it: insights from Indonesia

Knowledge-sharing behavior among banking officers in Indonesia

Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance

Contact Info

Product

Resources

About