The Impact of Locus of Control, Ethics Audit, Time Pressure, and Commitment to Deviant Behavior in Audit at Foreign Affiliated Public Accountants in Medan, Indonesia

摘要

This research aims to find out and analyze the impact of Locus of Control, Ethics Audit, Time Pressure and a commitment to deviant behavior in audit at foreign affiliated public accountants in Medan. The type of research in this study was quantitative with an associative approach. The population of this study is a foreign-affiliated Public Accountant Office in Medan. The sample selection method used a census sampling (saturated sample), so that the number of samples used was 75 sample data. Data analysis method was done by multiple linear regression. The results indicated that Locus Of Control had a significant positive effect on Dysfunctional Audit Behavior, while Ethics audit had a negative but insignificant effect on deviant Behavior in audit, Time Pressure had a positive and significant effect on Deviant Behavior in audit, Commitment had a positive and significant effect on deviant behavior in audit. Among these four variables, Commitment has the greatest influence on Deviant Behavior in audit.