How Karma Phala moderate the Locus of Control, Commitment, and Experience on Auditor Behaviour
Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2023, 20(01), 051–058
Publication history:
Received on 23 August 2023; revised on 30 September 2023; accepted on 02 October 2023
Abstract:
Auditors will face ethical dilemmas in dealing with their work, so all ethical considerations need to be maintained. Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason this research aims to examine the effect of locus of control, commitment, experience auditor the Law of Karma Phala in moderating the effect of locus of control, commitment, experience auditor on auditors' behaviour. This research was conducted at the Public Accounting Firm registered in Bali Province. The population in this study were all auditors who worked at each Public Accounting Firm in Bali Province, totalling 90 auditors using the saturation sampling method. The data collection method used is a questionnaire using a 5 (five) point Likert scale. Data analysis in this study was Moderated Regression Analysis (MRA). The results of this study indicate that internal locus of control, professional commitment, and auditor experience have a positive effect on auditor behaviour in audit conflict situations, and the Karma Phala variable as a moderating variable strengthens the effect of internal locus of control, professional commitment, and auditor experience on auditor behaviour in audit conflict situations. The Karma Phala variable in this study is a pure moderation type.
Keywords:
Locus of Control; Professional Commitment; Auditor Experience; Karma Phala; Auditor behaviour in audit conflict situations.
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