Dysfunctional Behavior Auditor: Role of Locus of Control, Pressure Budget Time and Religiosity Auditor (Study on Public Accountant Office in Denpasar)

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

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Investigating the Personality Variable (LOC) & Impression Management Relationship: Exploring the Role of Demographic Variables & Sectoral Difference of Managers

OPUS HR Journal ◽

10.21863/opus/2016.7.1.015 ◽

2016 ◽

Vol 7 (1) ◽

Author(s):

Poornima Madan ◽

Shalini Srivastava

Keyword(s):

Locus Of Control ◽

Impression Management ◽

Demographic Variables ◽

Personality Variable ◽

Public Sector Organizations ◽

Private And Public ◽

The Difference ◽

The Relationship ◽

Test Correlation

The purpose of the study is to investigate the relationship between locus of control and impression management. The study also examines the variation in locus of control dimensions namely, internality, externality (others) and externality (chance). It further investigates the difference on perception of demographic variables (gender and marital status) and sectoral difference on impression management. The study was administered on 125 Managers who were representatives of different private and public sector organizations in Delhi/NCR. Variables in the study were assessed using validated instruments. Descriptive Statistics, t-test, Correlation and Regression were used for data analysis. Organizations will be better prepared to dig into the arena of one of the personality variable, i.e. locus of control and its relationship with impression management. The current research is imperative in providing insights into role of personality variable (locus of control) and impression management, which will be one of the pioneer researches available till date. Moreover, the research will highlight the significance of locus of control dimensions and impression management.

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