Daftar Isi:
  • This study was aimed at finding out the effect of locus of control, auditor performance and organizazitional commitment on dysfunctional audit behavior in Southern Sumatera. The population in this study are entire auditors who registered in public accountant offices specifically in Southern Sumatera totally 68 auditor. Sample study is determined with total sampling method, that mean all of 68 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Southern Sumatera. The data analysis technique used was multiple regression spesifically locus of control, auditor performance and organizazitional commitment as independent variable, dysfunctional audit behavior as dependent variable. The results showed that locus of control, auditor performance and organizazitional commitment influenced dysfunctional audit behavior partially.