PENGARUH AGAMA, KEINGINAN BERPINDAH KERJA, KOMITMEN ORGANISASI DAN ETIKA PROFESI TERHADAP PERILAKU PENYIMPANGAN DALAM AUDIT (Studi Empiris Pada Auditor BPKP RI Perwakilan Provinsi Riau)

Abstract

This study aims to test empirically and analyze the effect of religiosity,
turnover intention, organizational commitment and professional ethics on the
acceptance of dysfunctional audit behavior.The data used are primary data in
the form of a questionnaire distributed to the government auditors who work on
The Representative of the Development Finance Comptroller Agency in Riau
Province and a total of 77 auditors. Data analysis method used validity test,
reliability test, descriptive statistic test, classical assumption test, multiple
regression analysis. The results of this study showed that religy have negative and
significant impact to the acceptance of dysfunctional audit behavior. Turnover
intention have negative and significant impact to the acceptance of dysfunctional
audit behavior. organizational commitment have positive and significant impact to
the acceptance of dysfunctional audit behavior. professional ethics have negative
and significant impact to the acceptance of dysfunctional audit behavior.
Keywords: religiosity, turnover intention, organizational commitment,
professional ethics dysfunctional audit behavior