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首页> 外文期刊>The journal of applied business research >The Role Of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia
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The Role Of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia

机译：宗教控制在功能失调审计行为中的作用：以印度尼西亚公共会计师事务所审计师为基础的实证研究

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This study is an empirical study of dysfunctional audit behavior in public accounting firm in Indonesia.The objective of this study is to analyze the influence of external locus of control and professional commitment on the dysfunctional audit behavior moderated by religious control.The sample of this study is 397 accountants, working in public accounting office in Indonesia, consisting of junior accountants, senior accountants and accountant managers.The sample is selected using accidental non-random sampling.The data is in the form of emails sent to the respondents.The data is analyzed using absolute difference of moderated regression SPSS.This study employs value theory approach, especially religious value in solving problems.The result of the study shows that partially, external locus of control, professional commitment, and religious control decrease dysfunctional audit behavior.In addition, this research reveals that religious control moderates the influence of professional commitment on dysfunctional audit behavior.However, religious control is not able to moderate external locus of control in decreasing dysfunctional audit behavior.
机译：本研究是对印度尼西亚公共会计师事务所审计功能失调行为的实证研究，旨在分析外部控制源和专业承诺对宗教控制所导致的审计失调行为的影响。是397名会计师，在印度尼西亚公共会计办公室工作，由初级会计师，高级会计师和会计师经理组成，该样本是通过偶然的非随机抽样选择的，数据的形式是发送给受访者的电子邮件。本研究采用价值理论方法，尤其是宗教价值来解决问题。研究结果表明，外部控制源，职业承诺和宗教控制可部分减少功能失调的审计行为。这项研究表明，宗教控制会减轻专业人士的影响但是，宗教控制无法缓解外部控制源，从而减少了审计功能失调行为。

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