PERCEPTIONS OF AUDITORS ABOUT EFFECT LOCUS OF CONTROL TO ACCEPTING DYSFUNCTIONAL AUDIT BEHAVIOUR (SURVEY AT AUDITOR BPK-RI REPRESENTATIVE OF WEST SUMATERA)

Abstract

Auditors are responsible for ensuring that any investigation carried out by the examiner should collectively have the knowledge, skills, and experience needed to carry out the task. This research is aimed to examine the effect of locus of control on the audit dysfunctional. The object of research are auditors who actively have the Functional Department inspectors  (FDI) in the BPK-RI representative of West Sumatera province . The type of data of this research is the primary data by distributing questionnaires techniques . Based on the results of this research concluded that internal locus of control has no effect on audit dysfunctional, whereas external locus of control affects the dysfunctional audit

Keywords: perceptions of auditors, locus of control, dysfunctional audit