The Influence of Internal Locus of Control on Ethical Behavior With Work-Life Balance as Moderating Variable

Abstract

Perilaku etis yaitu sikap dan tindakan seseorang yang cocok dengan norma-norma sosial di masyarakat umum karena berhubungan dengan perbuatan yang baik, benar, memberi manfaat dan tidak merugikan. Perilaku etis auditor dapat mempengaruhi kepercayaan dan kredibilitas publik. Oleh karena itu, auditor dalam menjalankan tugasnya harus mematuhi etika yang berlaku dan mampu mengendalikan dirinya agar terhindar dari masalah yang berkaitan dengan perilaku tidak etis. Penelitian ini dilakukan guna mengetahui kemampuan work-life balance dalam memoderasi pengaruh internal locus of control pada perilaku etis auditor. Penelitian ini dilakukan pada auditor Kantor Akuntan Publik terdaftar di Bali. Menggunakan metode sampel jenuh dan pengumpulan data menggunakan kuesioner. Pengujian hipotesis menggunakan PLS. Hasil analisis menunjukan bahwa work-life balance mampu memoderasi pengaruh internal locus of control pada perilaku etis auditor. Ketika seorang auditor merasa memiliki pengendalian diri yang disertai dengan work-life balance, maka hal tersebut memberikan dorongan bagi auditor untuk menghindari pelanggaran etika. Penelitian ini berkontribusi memberikan sumbangan pemikiran yang menjadi bahan pertimbangan bagi auditor untuk berfokus pada factor penyebab munculnya perilaku etis dan tidak etis, sehingga dalam mengambil keputusan auditor bisa memilih dan memilah perilaku etis dan tidak etis. Ethical Ethical behavior, namely the attitudes and actions of a person who are in accordance with social norms in the general community because they are related to actions that are good, right, provide benefits and do no harm. The auditor's ethical behavior can affect public trust and credibility. Therefore, the auditor in carrying out his duties must comply with applicable ethics and be able to control himself in order to avoid problems related to unethical behavior. This research was conducted to determine the ability of work-life balance in moderating the effect of internal locus of control on the ethical behavior of auditors. This research was conducted at the auditors of a registered Public Accounting Firm in Bali. Saturated sample method and data collection by questionnaire was used. Hypothesis testing using PLS. The results show that work-life balance is able to moderate effect of internal locus of control on the auditor's ethical behavior. When an auditor feels that he has self-control accompanied by a work-life balance, this gives encouragement to the auditor to avoid ethical violations. This research contributes to the contribution of thought which is taken into consideration for the auditor to focus on the factors causing the emergence of ethical and unethical behavior, so that in making decisions the auditor can choose and sort out ethical and unethical behavior.

Locus of Control Analysis in Improving Satisfaction and Performance of Sharia Bank’s Employee

“…The second hypothesis further results Internal locus of control rules Employee Performance; H2 accepted. Internal locus of control is a perspective that all results obtained are due to capacity actions and factors in themselves (Berger & Haywood, 2016;Prameswari & Sari, 2023). The results of the study descriptively found an locus of control indicator with the statement, "I believe that if I want to succeed, I must do something".…”