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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ririn Ardini
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Role Conflict Memoderasi Locus Of Control dan Kompleksitas Tugas terhadap Perilaku Penyimpangan Auditor Akuntan Publik Ririn Ardini; Nofryanti Nofryanti; Iin Rosini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5308

Abstract

The purpose of this study was to test and analyze whether locus of control role conflict and task complexity affect audit deviation behavior. This study uses a quantitative approach with a questionnaire survey model given to junior auditors, senior auditors, supervisors, managers, partners at the Public Accounting Firm in West Jakarta. The questionnaire that was processed was 128 respondents. Analysis using structural equation modeling (SEM) PLS Version.3.This study shows that locus of control has a positive effect on audit deviation behavior. Task complexity has a positive effect on audit deviation behavior. Moderating locus of control role conflict on audit deviation behavior and moderating task complexity role conflict on deviation behavior.
Co-Authors Iin Rosini Nofryanti Nofryanti