Jour of Adv Research in Dynamical & Control Systems, Vol.

12, 08-Special Issue, 2020

Dysfunctional Behavior Auditor: Role of

Locus of Control, Pressure Budget Time and
Religiosity Auditor (Study on Public
Accountant Office in Denpasar)
Ni Putu Ayu Kusumawati*, Universitas Hindu Indonesia. E-mail: [email protected]
Ni Made Wisni Arie Pramuki, Universitas Hindu Indonesia.
Putu Cita Ayu, Universitas Hindu Indonesia.
Putu Nuniek Hutnaleontina, Universitas Hindu Indonesia.
Abstract--- Purpose: to examine role of locus of control, pressure budget time and religiosity auditor on
Dysfunctional Behavior Auditor.
Methodology: This research uses quantitative methods. This study aims to analyze the causality relationship used to
explain the effect of independent variables, namely locus of control and time budget pressure on the variable
dependent, namely dysfunctional audit behavior with auditor religiosity as a moderating variable. This research was
conducted on auditor partners, managers, supervisors, seniors and juniors who worked in the entire Denpasar City
Public Accountant Office, amounting to 91 auditors. The data analysis in this study was carried out using partial least
square (PLS) structural equation modeling with smart PSL 3.0.
Findings: Since the auditor's dysfunctional behavior can reduce audit quality, an investigation of internal and external
factors in the auditing process is required. External factors in this case auditing time budget pressure provided by
superiors are significantly correlated positively with the auditor's dysfunctional behavior indicating that with the
pressure to carry out certain audit procedures at a fixed time budget limit which increases, resulting in auditors taking
shortcuts by taking audit actions dysfunctional audit program implementation.
Unique contribution to theory, practice and policy: This study have several implications as input for KAP leaders
in evaluating policies to create a work environment that can mitigate the possibility of auditors performing auditor
dysfunctional behavior in the implementation of audit programs.
Keywords--- Audit Dysfunctional Behavior, Locus of Control, Time Budget Pressure, Auditor Religiosity.

I. Introduction
Independent auditor services are needed to determine the reliability of financial statements presented by
management and to provide reasonable opinions on financial statements in a credible manner, so that they can be
trusted and obtain better market share. In addition, the reporting process must also be effective by hiring competent
and objective independent auditors to enable them to obtain high-quality audits, which are based on the provisions of
the Public Accountant Professional Standards (SPAP) and the Code of Ethics (IAPI, 2016). Conversely, non-
compliance with SPAP and the Code of Ethics can reduce audit quality. This non-compliance leads to cases of
violations and financial scandals, which hinder the auditor's credibility.
The existence of cases of ethical violations and financial scandals that have rocked the world are the Enron cases in
2001 and several cases after Enron that occurred in the country in 2017 and 2018 such as those involving in Public
Accountant Office (KAP) Ernst & Young Indonesia, who were fined US $ 1 million or around Rp 13.3 billion by.
United States Public Corporation Accounting Supervisory Board on February 9, 2017 to provide an unqualified
opinion without adequate evidence (Malik, 2017). Also, several other cases in Indonesia have caused the freezing of 6
(six) KAPs by the Ministry of Finance and are temporarily banned from operating for 3 to 12 months (IAPI, 2018).
This KAP freeze case in Indonesia shows that auditors have failed to audit reports their client's finances. The
auditor tries to act in accordance with audit standards in conducting audit assignments. All audit procedures or steps
taken correctly will affect the eligibility of opinions to be made. On the other hand, any audit procedure or steps that

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are taken inappropriately and do not refer to the audit standard are acts of audit dysfunctional behavior (Coram et al.,
2003; Donnelly et al., 2003).
Auditor's dysfunctional behavior is any act that auditors conducted by auditors in the implementation of audit
programs that can reduce audit quality directly or indirectly. Actions taken by the auditor in conducting audit programs
that can reduce audit quality directly are referred to asaudit quality reduction behavior, while those that can reduce
audit quality indirectly are calledbehavior underreporting of time (Donnelly et al., 2003; Johansen & Christoffersen,
2017).
The problems presented above are all symptoms that auditor's dysfunctional behavior increases from one year to
another and it has a detrimental impact on individual auditors, KAP, the audit profession and the wider business
community (Andreas , 2016; Coram et al., 2003) Therefore, it is important to conduct this research to further explore
the variables that influence auditor's dysfunctional behavior.
In carrying out audit tasks, public accounting firms need capable and expert individuals in carrying out their
activities so that in this case human resources are an important factor for the quality of audit results. It can also be said
that personal characteristics provide important consequences for the success of the audit conducted. Auditors with
good personal characteristics will have consequences in the form of quality audit results. But instead auditors with
poor personal characteristics will produce poor quality audits. A person's behavior basically comes from within
themselves (internal factors) and environmental or situational factors (external) that support someone in making
someone take an action. When a public accountant commits a deviant act, it is also caused by internal and external
factors, thereby adopting the research from Donnelly et al. (2003) then the variables that drive the auditor's
dysfunctional behavior in this study are related to the individual characteristics of the auditor in this case the locus of
control and time budget pressure. Therefore this study focuses on testing the locus of control as an internal factor and
time budget pressure as an external factor which is the cause of the auditor's dysfunctional behavior.
Empirical evidence shows that previous research (Hartanto, 2016) succeeded in proving the locus of control and
time budget pressure had a positive and significant effect on the auditor's dysfunctional behavior. This finding is also
supported by (Silaban, 2009; Wibowo, 2015) providing evidence that external locus of control influences the auditor's
dysfunctional behavior. Different research results, namely research (Andani & Mertha, 2014) found that locus of
control had a negative effect on premature termination of audit procedures. Other studies, Aisyah et al. (2014) also
showed no influence between external locus of control and auditor's dysfunctional behavior.
Time budget constraint is a condition where the auditor faces time limitations in the implementation of the audit
program. The time limitations arise from the time limit set by the KAP in completing an audit procedure (Donnelly et
al., 2003). The results of previous studies show the higher the time budget pressure perceived by the auditor in the
audit program, the increasing the tendency for auditors to take dysfunctional audit actions (Pramudianti & Setiawan,
2016; Suputra, 2019). In contrast to the results of the study (Wibowo, 2015) the effect of time budget pressure on
dysfunctional audit behavior was not significant.
The existence of research results that are still inconsistent motivates this research. This study developed a model
from Donnelly et al. (2003) by using the characteristics of individual auditors as a driver of dysfunctional behavior and
adding auditor religiosity variables as moderating variables. To the best of researchers' knowledge, no one has used
auditor religiosity as a moderator so that this has become the originality of the research the researcher built. In
addition, the dimensions that shape the religiosity of the research auditor use the values of the concept of ethical
behavior derived from Hinduism such as the teachings of Tri Rich Parisuda. Religiosity is a person's personal
relationship with God. A good personal relationship with a divine person will enable someone to also do good in their
daily lives (Fauzan, 2013). Empirical evidence Winarsih (2018) states auditor religiosity through auditor
professionalism has a significant positive effect on audit quality. This indicates that the high auditor religiosity through
auditor professionalism will affect the auditor's response in an audit conflict situation so as to produce a quality audit.
It is expected that high religiosity can weaken the level of deviation from audit team members in the form of
dysfunctional audit behavior.

II. Literature Review and Research Model

2.1 The Attribution Theory of Attribution
Theory was developed through the writings of Heider (1958) in Handke & Barthauer, (2019) which describes what
he calls "Native Theory of Action", a conceptual framework that interprets, explain and predict someone's behavior.
According to Handke & Barthauer, (2019) and Suartana (2010), there are two sources of behavioral attribution. The

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first is the source of internal attribution or disposition attribution which concludes that a person's behavior is caused by
one's characteristics or dispositions (psychological elements) and secondly, that is, external sources. Internal causes or
dispositions are usually caused by something that already exists in a person such as personal traits, self-perception,
abilities and motivation. While external causes are usually caused by the environment around individuals, such as
social conditions, social values and community views (Mindarti, 2016).
2.2 Contingency Theory
Contingency is a condition or situation that is expected to occur, but may also not occur. Contingency theory
shows that best practice depends on the interests of the situation at hand, this theory tries to identify and measure
conditions where all things might influence each other (Rankin et al., 2012). Contingency theory states that there are
other situational factors that might interact with one another in certain conditions. The auditor and client relationship
can be a unique and complex relationship. Auditors must be independent and objective in giving opinions about the
fairness of the financial statements presented by the auditee, but on the other hand the auditor can also be influenced
by the closeness of the relationship with the client that exists because of the length of the client's audit. Such
conditions can affect audit quality that is produced through auditor dysfunctional behavior or violation of ethical
standards.
Contingency theory in audit activities is based on the premise of other situational factors that are often faced by
auditors during audit assignments, the closeness of the relationship between the auditor and client leads to the quality
of the audit that will be generated which will also be influenced by personal control (Locus of Control). Auditors who
do not have good personal control can behave dysfunctionally affecting audit quality, while auditors who have good
personal control in carrying out audit activities will not be affected even though there are situations that pressure the
auditor in facing complex audit tasks, so as to produce audit quality that is better and more precise (Donnelly et al.,
2003).
Contingency theory supports the concept that there are variables that strengthen or weaken the independent
variable on the dependent variable, namely moderation variable. Ethical awareness is a variable moderation auditors
allegedly owned by an auditor who describe their uncertainties or contingencies (contingency)in the audit
dysfunctional behaviors that depend on specific situations or specific conditions, namely the locus of control and
budget pressure.
2.3 Locus of Control
Donnelly et al., (2003) defines locus of control as a reflection of an individual's tendency to believe that he controls
events that occur in his life or control over events that occur in his life originating from other things, such as the power
of others. There are two types of locus of control that are generally located in individual locus of control. External and
internal locus of control (Donnelly et al., 2003) A person who has an external locus of control believes that they
cannot control an event or the results they get. Individuals are more dependent on others, and believe that everything is
controlled by forces that come from outside them such as luck, opportunity and fate so individuals like this often seek
and choose favorable conditions (Limawan & Mimba, 2016). While individuals with internal locus of control in
developing expectations in facing success in certain situations are more confident in their abilities and know what is
right and wrong so they are more responsible for their behavior.
2.4 Auditor's Dysfunctional Behavior
According to Maryanti, (2005) and Anita & Grace, (2012) dysfunctional audit behavior is behavior that occurs
during a process where there is a mismatch between the audit program that has been set with the audit program
implemented, or in other words deviates from the standards that have been set. . Dysfunctional audit behavior can
affect audit quality both directly and indirectly. Behavior that can directly affect audit quality includes 195 premature
sign offs or early termination of audit procedures. Whereas behavior that affects audit quality indirectly is time not
reported. This behavior produces a negative effect, namely a decrease in audit quality that results in dissatisfaction,
lack of confidence, and doubt about the information contained in the audited financial statements, which results in a
decrease in public confidence in the auditor profession (Yunita, 2015).
2.5 Time Budget Pressure
in compiling a planning audit programs to be carried out, KAP will usually prepare estimates of the
implementation of the audit program, known as the Time Budget. Prasita and Adi (2007) stated that the time budget
was prepared to determine and measure the effectiveness of an auditor's performance. However, in practice the time
budget is not balanced with the work that must be done. So that the time budget that should be prepared to measure the
effectiveness of an auditor is actually considered as pressure for the auditor in carrying out his duties. Silaban (2009)

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reaffirmed that the Budget Pressure Time (Time Budget Pressure) is defined as a form of pressure arising from the
limited resources that can be assigned to perform the task. Resources can be defined as the time used auditor in the
execution of their duties. Pressure budget time is a condition that indicates the auditor is required to perform efficiency
on time budget that has been prepared or are restrictions on time and a very tight budget.
2.6 Religiosity Auditor
Religiosity is the foundation of a person in a committed based on the teachings of the religion professed in terms
behave as individuals, act and behave (Winarsih, 2018) Indrayani dam Musmini (2006) states that religiosity is a
person's appreciation of the teachings of religion or beliefs that are adopted by performing daily worship such as
prayer. which provides peace of mind at work, so that every entrepreneur makes a first step in the form of positive
habits, be wise and be able to overcome and find the best solution for each problem. Every action that is taken must be
preceded by a wise attitude that is owned because the beliefs and beliefs of each person is different and the satisfaction
itself can be felt by the person concerned. Hutahahean and Hasnawati (2015) prove that religiosity has an influence on
a person's behavior and attitudes. An auditor who has high religiosity tends to make judgments that can be accounted
for so that the audits conducted will be of higher quality.
2.7 The Positive Influence of Locus of Control on Auditor's Dysfunctional
Behavior An auditor who has low confidence in his success in carrying out each audit process is an attitude that
can lead to the emergence of various actions that are considered to help in completing the audit process. Unwittingly
from the various actions, there are many actions that can reduce audit quality and harm the users of the audit results
because they cause irrelevant information, which in turn can mislead the users of the audit report. Kurnia (2017) states
that locus of control affects the behavior dysfunctional audit that can ultimately reduce audit quality. Auditors who
have an external locus of control tend to take actions that reduce audit quality compared to auditors who have an locus
of control internal. In accordance with the characteristics of locus of control, individuals who have internal locus of
control tend to have higher performance than individuals who have locus of control external. Actions that reduce audit
quality are often carried out by individuals with locus of control external to manipulate the audit process so that they
get an assessment of performance as desired.
Budiman (2013) states that locus of control influences audit quality, which means an auditor who has a high locus
of control tends to be more careful and more guided by the right way because if acting improperly, then believes that
the results obtained will not be good . This can also be proven by Hartanto (2016) in his research on locus of control
which is an internal factor that influences the decline in audit quality and Rizki Pratiwi (2017) also states that the locus
of control owned by an auditor is positively related significantly to the behavior of audit quality decline. That the locus
of control is a psychological part of human beings who grow and develop to grow thinking as far as what they do and
get results. This causes auditors who have high external control locus will produce low quality audits (Sayidah, 2015).
Based on the theory and the results of previous researches, the following hypothesis can be formulated.
H1: Locus of control has a positive effect on the auditor's dysfunctional behavior.
2.8 Positive Influence of Time Budget Pressure on Dysfunctional Behavior Auditor's
Tight competition in the audit market encourages KAP to set time budget tightly (McNair, 1991). A tight time
budget can cause the auditor to feel pressure in implementing the audit program. Time budget pressures are time
budget pressures that occur or may occur in audit assignments due to limited resources (time) allocated to the audit
program (Lord & DeZoort, 2001). This time budget pressure can cause the auditor to experience stress in the
implementation of the audit program due to the imbalance of time allocated to the time needed by the auditor to
complete the audit task, and can further encourage the auditor to take deviant audit actions which in turn can reduce
audit quality.
The results of previous studies documenting time budget pressure are a major factor that drives auditors to perform
dysfunctional audit behaviors (Coram et al., 2003). The results of his study showed 36 percent of respondents who
stated the time budget was difficult to achieve, conducted a dysfunctional audit to overcome the time budget pressures
it was facing. To overcome the time budget pressure felt by the auditor in conducting the audit, the auditor tends to
take the dysfunctional way compared to the functional way (for example, asking for an additional time budget).
Kelly et al., (2011) found time budget pressure felt to have a positive effect on premature termination. While the
results of research by Gaol et al., (2017) show that time budget pressure has a significant positive effect on audit
dysfunctional audit behavior. Based on the description above in this study it is predicted that the increasing time
budget pressure felt, the increasingly dysfunctional audit behavior in the audit program implementation.

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Based on the theory and the results of previous studies, the hypothesis can be formulated as follows:
H2: Time budget pressure has a positive effect on the auditor's dysfunctional behavior.
2.9 The Influence of Auditor Religiosity Moderation, Locus of Control and Budget Pressure on Time Auditor's
Dysfunctional Behavior
Auditor's dysfunctional behavior is the auditor's behavior that occurs during the auditing process in which there is a
discrepancy between the audit program that has been established with the audit program implemented, or in other
words deviates from the established standards. An auditor who has a high attitude of religiosity is expected to comply
with all established audit guidelines or standards so as to avoid deviant behavior and subsequently produce good audit
quality. Religiosity can be known through the aspects of belief, obedience, appreciation, knowledge and
implementation of religious teachings and the practice of these values.
There are several studies of the influence of religious attitudes on ethical attitudes which establish that the higher
the level of individual religiosity, the higher the likelihood of individuals behaving ethically (Yudhistira, 2016).
(Nainggolan et al., 2019) revealed that auditor religiosity can improve audit quality in the public sector. Winarsih
(2018) asserts that the high auditor religiosity through auditor professionalism will affect the auditor's response in an
audit conflict situation so as to produce a quality audit. That individual auditors with high religiosity view that the
teachings of the religion they hold are essential truths. Therefore, the teachings of his religion will be used as a guide
to all decisions, including when individuals are dealing with auditing conflict situations.
Religiosity is interpreted as a form of gratitude and confidence that gives calm to work, so that every entrepreneur
makes a first step in the form of positive habits, being wise and able to overcome and find the best way out for each
problem. Every action that is taken must be preceded by a wise attitude that is owned because the beliefs and beliefs of
each person is different and the satisfaction itself can be felt by the person concerned. Due to the attitude of religious
auditors will not be affected by increased time budget pressure and have locus of control a high. Religiosity affects
one's ethical attitude, so it is expected that religiosity can weaken the tendency of auditors to behave in dysfunction
when they face high time budget pressure and increased locus of control. Based on the theory and the results of
previous studies, the hypothesis can be formulated as follows:
H3: The auditor's religiosity weakens the effect of the locus of control on the auditor's dysfunctional behavior.
H4: Auditor religiosity weakens the influence of time budget pressure on the auditor's dysfunctional behavior.

III. Research Methods

This research uses quantitative methods. This study aims to analyze the causality relationship used to explain the
effect of independent variables, namely locus of control and time budget pressure on the variable dependent, namely
dysfunctional audit behavior with auditor religiosity as a moderating variable. This research was conducted on auditor
partners, managers, supervisors, seniors and juniors who worked in the entire Denpasar City Public Accountant Office,
amounting to 91 auditors. Hypothesis testing using PLS analysis, so that the required sample size can be small is in the
range of 30-100 (Ghozali, 2017). The measurement of each variable is to use a five-point Likert scale of statements of
strongly disagree to strongly agree (1-5). The Auditor's Dysfunctional Behavior is measured using two dimensions,
namely a reduction in audit quality and Under Reporting Time (URT) with 10 question points, External locus of
control is measured by 16 question points, Time Budget Pressure is measured by 6 question points item. All this
instrument refers to research conducted by Silaban, (2009), except the variables religiosity auditors, investigators
developed a dimension by using base dimension values of Tri Kaya Parisuda in Hinduism namely think, say and do
the right thing (Son, 2013).
The data analysis in this study was carried out using partial least square (PLS) structural equation modeling with
smart PSL 3.0. The research model is as follows:

Figure 1: Research Framework

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IV. Results and Discussion

Data gathering was done by distributing questionnaires. From 91 questionnaires distributed to all auditors in KAP
in Denpasar City, 75 questionnaires were returned and were eligible to be analyzed with a questionnaire return rate of
82%. Profile of respondents can explain that the majority of male auditors were 53.7%, then of the 91 auditors in
Denpasar City in 2020 who participated in this study, 10.3% of respondents had worked for 1-3 years. Then 30.9% of
respondents had worked for 4-7 years, 37.5% of respondents had worked for 8-11 years, and as many as 21.3% of
respondents had worked for more than 11 years.
The results of data analysis show that there are several indicators of measurement of research variables consisting
of locus of control, time pressure, auditor religiosity and auditor's dysfunctional behavior showing results outer loading
below 0.5 and p value is not significant, so these indicators must be excluded from the model . The results of the outer
loading after several indicators issued are as shown in Table 1 below:
Table 1: Test Results Outer Loading
Indicators Original Sample T Statistic P Values
(O)
LOCUS * Religiosity <- LOC * REL 0.926 12.377 0.000
TAW * Religiosity <- TAW *REL 1.024 12.462 0,000
X1.10 <- LOCUS 0.933 4.189 0.000
X1.12 <- LOCUS 0.875 4.991 0.000
X2.1 <- TAW 0.819 14.640 0.000
X2.2 <- TAW 0.715 5.923 0.000
X2.4 <- TAW 0.686 4.074 0.000
X2.5 <- TAW 0.737 5.618 0.000
X2.6 <- TAW 0.667 4.146 0.000
X3.3 <- Religiosity 0.581 5.180 0.000
X3.4 <- Religiosity 0.757 10.508 0.000
X3.5 <- Religiosity 0.888 21.663 0.000
X3.6 <- Religiosity 0.856 16.767 0.000
X3.7 <- Religiosity 0,829 12.508 0,000
Y.2 <- PDA 0.782 12.584 0.000
Y.3 <- PDA 0.721 6.342 0.000
Y.4 <- PDA 0.858 23.203 0.000
Y.5 <- PDA 0.624 4.998 0.000
Y.6 <- PDA 0.587 4,392 0,000
Based on the results of the table it can be shown that the results of the values of outer loading all indicators range
from 0.581 to 0.933. Furthermore, the value of the coefficient Cronbach alpha ranges from 0.780 to 0.844 and the
value of composite reliability which shows a value equal to 0.842 to 0.849. Based on these results, the indicators and
research variables can be said to be valid and reliable. Furthermore, the value of the determinant coefficient (R2) locus
of control, time budget pressure and auditor religiosity and obtained a value of 0.383. This illustrates that 38.3% of the
auditor's dysfunctional behavior is influenced by the locus of control, time pressure and auditor religiosity, the rest are
other factors outside the research model. Data processing with the Smart PLS 3.0 program as shown in Figure 2
follows:

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Figure 2: Effect of Locus of Control, Time Pressure, Auditor Religiosity and Auditor Dysfunctional Behavior
Furthermore, the results of data analysis are presented in tabular form as shown in Table 2 which shows the direct
effect and moderation effect between the independent variable and the dependent variable.
Table 2: Direct Effects and Moderation of Locus of Control, Time Budget Pressure, Religiosity Auditor on Auditor
Dysfunctional Behavior
Original P Values Description
Influence Between Sample T Statistics
Variables (O)
LOC * REL -> PDA -0,034 0,293 0,770 Not Significant
LOCUS -> PDA 0.144 1,308 0,191 Not Significant
Religiosity -> PDA -0,457 5,340 0,000 Significant
TAW -> PDA 0.256 2.777 0.006 Significant
*TAW REL -> PDA -0.107 0.974 0.331 Not Significant
Based on the results in table 2, showed that the locus of control auditor at KAP Denpasar City does not make the
auditors to behave in dysfunctional. (H1 is not supported). This can be explained that increasing the auditor to get a
suitable job, acquaintance or friend is more important than the ability of the auditor and to get what he wants, the
auditor must know the right person and not necessarily make the auditor behave like conducting superficial reviews of
client documents, testing for some sample items, do not expand the scope of the test when a question or account is
detected which is in doubt, accepts inadequate client explanations, does not investigate the appropriateness of the
accounting treatment applied by the client.
The finding of this positive and insignificant relationship can be justified because based on the test results it outer
loading shows that most indicators of the external locus of control are removed from the model so that it is understood
that most auditors can control their external locus of control to certain limits so that the auditor is more likely to have
locus of control internal characterized tends to consider the consequences of an action they take and take responsibility
for their actions. Based on this, when the auditor has difficulty completing the audit task within the time budget limit,
the auditor who has an internal locus of control tends not to perform dysfunctional audit behavior. The findings of this

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study have not been able to prove the results of research Donnelly et al., (2003) which shows that auditors who have
external locus of control tend to perform dysfunctional audit behavior and support the findings of Malone and Roberts,
(1996) which show the effect of locus of control on behavior dysfunctional audit is not statistically significant.
The finding of the strong influence of time budget pressure on the dysfunctional behavior of the auditor in testing
hypothesis 2, shows that the more time budget pressure pressures on the implementation of the audit program, the
more likely the auditor to perform dysfunctional audit actions in completing audit tasks. That in general the auditor
feels a plan to complete the audit task within the time budget limit, then to overcome the budget time limitation the
auditor performs a dysfunctional audit action. In other words, when auditors perceive the implementation of audit
tasks as difficult or impossible to be completed within the time budget limit, then to meet the time budget they take a
shortcut by carrying out audit actions in carrying out the audit program.
The findings of this study add empirical support to the results of research conducted (Coram et al., 2003; Gaol et
al., 2017; Kelly et al., 2011). They found there was a linear relationship between perceived time budget achievement
and dysfunctional audit behavior. In this case the more difficult the implementation of audit tasks is felt at the time
budget limit, the increasing the tendency for auditors to take dysfunctional audit actions. The results of this study are
also consistent with the results of an experimental study conducted by Ponemon (1992) who found that auditors who
face budgetary pressures when performing dysfunctional audit behaviors are higher than auditors who do not face time
budget pressures on conducting audit programs.
Hypothesis 3 test results of table 2 obtained test results that are not statistically supported. This illustrates that
increasing the auditor's external locus of control when interacting with auditor religiosity can have a negative but not
significant effect, which means that the results of the interaction have not been able to avoid the auditor in behaving
dysfunctional. This finding can be understood that although the increasing locus of external auditors is weakened by
the increase in auditor religiosity this can indeed improve the personality of the auditor but has not been able to
significantly weaken the auditor's dysfunctional behavior.
This can be explained by the Teory Plan of Behavior (TPB from Ajen (1991), that someone to behave in a well-
known driving force is mainly determined by intention. Then the construct of intention is formed by three dimensions
namely individual attitudes, the presence of norm pressure and perceptions of behavioral control. Then these three
dimensions are influenced by personal characteristics or personality in this case locus of control, so locus of control
interaction with auditor religiosity at a certain level may be at the level of intention so that it has not become a real
behavior. To turn intention into real behavior, very vulnerable influenced by external (environmental) factors, one of
which is time budget pressure in the auditing process as hypothesized (H2) and statistically supported.
Hypothesis 4 test results in table 2 obtained test results that are not statistically supported. This illustrates that
increasing time budget pressure in auditing when interacting with auditor religiosity can have a negative but not
significant effect, which means that the interaction results have not been able to avoid auditors in behaving
dysfunctional. This finding can be understood that although increasing time budget pressures are weakened by
increasing auditor religiosity this can indeed improve auditor personality but has not been able to significantly weaken
auditors' dysfunctional behavior.
This can be explained by the Teory Plan of Behavior (TPB from Ajen (1991), that someone to behave in a well-
known driving force is mainly determined by intention. Then the construct of intention is formed by three dimensions,
namely individual attitudes, norm pressure and perceptions of behavioral control. These three dimensions are
influenced by personal characteristics or personality, in this case auditor religiosity, so the interaction of time budget
pressure with auditor religiosity at a certain level may be at the level of intention so that it has not become a real
behavior. external (environmental) factors outside time budget pressures such as audit fees Empirically found evidence
that audit fees negatively affect the auditor's dysfunctional behavior (Andriani and Nursiam, 2018; Prabhawanti and
Widhiyani, 2018).

V. Conclusion and Recommendation

Since the auditor's dysfunctional behavior can reduce audit quality, an investigation of internal and external factors
in the auditing process is required. External factors in this case auditing time budget pressure provided by superiors are
significantly correlated positively with the auditor's dysfunctional behavior indicating that with the pressure to carry
out certain audit procedures at a fixed time budget limit which increases, resulting in auditors taking shortcuts by
taking audit actions dysfunctional audit program implementation.

DOI: 10.5373/JARDCS/V12SP8/20202510
ISSN 1943-023X 146
Received: 05 June 2020/Accepted: 06 July 2020
Jour of Adv Research in Dynamical & Control Systems, Vol. 12, 08-Special Issue, 2020

Internal auditor factors, in this case locus of control, were found to have positive influence and were not
significantly related to auditor's dysfunctional behavior, indicating that external locus of control as a form of auditor
personality in practice could be controlled to a certain extent so that auditors were more likely to have locus of control.
internally characterized tend to consider the consequences of an action they do and take responsibility for their actions.
The religiosity of auditors when interacting with external locus of control and the time budget pressure found to be
able to weaken the auditor's dysfunctional behavior but does not significantly indicate that external factors outside the
auditor's personality need more attention from the KAP leadership, so that the auditor can carry out his duties as
specified in the code of ethics or audit standards and can reduce matters of behavior that can reduce audit quality.
The results of this study have several implications as input for KAP leaders in evaluating policies to create a work
environment that can mitigate the possibility of auditors performing auditor dysfunctional behavior in the
implementation of audit programs. The policy covers the following areas; determining the audit time budget,
evaluation system on the performance of auditor personnel, recruitment of new auditors, professional development
programs, and socialization of the goals and values of the profession. Based on the research findings that time budget
pressure has a positive and significant effect on the auditor's dysfunctional behavior, the KAP should make an effort to
reduce the time budget pressure felt by the auditor in the implementation of the audit program, and in the end be able
to mitigate the possibility of the auditor performing dysfunctional audit actions in carrying out audit tasks. Efforts to
reduce the perceived time budget pressure can be done through policies related to the preparation of the audit time
budget and the evaluation system of the auditor's personal performance.
In practical terms, the results of this study are useful as input for KAP leaders in evaluating policies to create a
work environment that can mitigate the possibility of auditors performing dysfunctional audit behavior in the
implementation of audit programs. The policy covers the following areas; determining the audit time budget,
evaluation system on the performance of auditor personnel, recruitment of new auditors, professional development
programs, and socialization of the goals and values of the profession. For this reason, the budgeting policy adopted by
the Public Accounting Firm must be able to guarantee that the allocated time budget is sufficient to carry out the audit
program. In this case, involving implementing auditors to participate in preparing the time budget can produce a
realistic time budget for the implementation of the audit program.
This research has limitations. First, population selection is only in the Denpasar city area. Although using saturated
samples, the number of samples is still small, so that diversity of data has not been found in terms of the level of
complexity of the task load and competition faced by auditors in each KAP and between KAP, the results of this study
may not be generalizable for all auditors working on KAP in the city area of Denpasar. Second, this research is the
submission of questionnaires and the collection of questionnaires that have been filled out by respondents is done
through contact persons or the use of social media by sending Google form links online.
My gratitude, this research was funded by Universitas Hindu Indonesia in Denpasar Academic Year
2019/2020.

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DOI: 10.5373/JARDCS/V12SP8/20202510
ISSN 1943-023X 147
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Jour of Adv Research in Dynamical & Control Systems, Vol. 12, 08-Special Issue, 2020

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DOI: 10.5373/JARDCS/V12SP8/20202510
ISSN 1943-023X 149
Received: 05 June 2020/Accepted: 06 July 2020