The influence of Theory of Planned Behavior Components on Dysfunctional Audit Behavior Among Indonesian Audit Board Auditors

Abstract

This study seeks to analyze the elements of the theory of planned
behavior (TPB) influence on the dysfunctional intentions and behavior
among the auditors of The Audit Board of Indonesia (BPK RI)
Representative of Bali Province. Data were collected from 60 auditors
through purposive sampling technique using questionnaires. Data
analyzed using linear regression analysis techniques with using SPSS
software. The analysis results implied that auditors' permissive attitude
towards dysfunctional behavior and perceived control in the form of ease
of performing dysfunctional behavior have a positive influence on
auditors' intention to engage in dysfunctional behavior. However,
subjective norms have no influence on auditors' intention to engage in
dysfunctional behavior. Furthermore, the intention to behave
dysfunctionally has a positive effect on the dysfunctional behavior of
BPK RI Representative of Bali Province auditors.