The Effect of Professionalism, ESQ and Locus of Control on Acceptance Dysfunctional Behavior with Performance of Internal Auditor as an Intervening Variable

The purpose of this study is to determine the influences of professionalism, Emotional Spiritual Quotient (ESQ), and Locus of Control on Dysfunctional Behavior with the Performance of Internal auditor as an intervening variable. The study is conducted in State Development Audit Agency, South Sumatra Province. This study has employed associative research methods to determine the relationship of correlation or causal relationship between variables. The sampling technique used is saturated sample or census for 110 internal auditors with varying degrees, but with just 52 eligible respondents processed and tested further. The analysis of data used a structural equation model with a Partial Least Square approach coupled with Smart PLS Software 3.0. The results showed that the professionalism, ESQ, and locus of control are directly related to dysfunctional behavior, and to the performance of internal auditor as a variable support for dysfunctional behaviors’ internal auditor in South Sumatra. In effect, high professionalism, ESQ, and Locus of Control could lead to effective performance for internal auditors and, hence, deter fraud.     Keywords: professionalism, ESQ (Emotional Spiritual Quotient), locus of control, performance, reception dysfunctional behavio

THE ROLE OF EMOTIONAL QUOTIENT TO MODERATE EFFECT OF ROLE STRESS ON EXAMINER JOB PERFORMANCE IN AUDIT BOARD OF THE REPUBLIC OF INDONESIA

Auditors are often associated with work stress. One of the stresses that are often experienced by auditors in doing work is role stress. Excessive stress faced by the auditor when working and often not immediately anticipated properly, and unfavorable working conditions can also affect auditor performance. This study uses a moderator variable, namely emotional quotient. An auditor needs to have a mechanism that is able to minimize and overcome the pressure that occurs in order to be able to maintain performance that is by the presence of emotional quotient. The self-motivation of each individual will grow if affiliated with the presence of emotional quotient. Emotional quotient is expected to be in the auditor to have high performance and get a good career in his career path. This research was conducted at the Audit Board of the Republic of Indonesia with 100 respondents, with a range of research ranges from March-April 2018. The data analysis technique used in this study is the Moderated Regression Analysis (MRA). The results of this study is emotional quotient strengthen the influence of role stress on job performance examiner

The Board of Director Compensation and Corporate Tax Aggressiveness: Evidence From Indonesia

This paper aims to investigate the influence of the board of director compensation on tax aggressiveness. The board of director compensation in this research is measured by the logarithms of total board of director compensation while tax aggressiveness is measured by the effective tax rate. Data analyzed consisted of 59 manufacturing companies from 20142016 that listed on Indonesia Stock Exchange, and this research used 169 observations data. Data was collected then processed by multiple regression analysis techniques. After all, the final result showed that the board of director compensation has positive and significant influence on tax aggressiveness. Keywords: Board of directors, compensation, tax aggressivenes

The Effect of Professionalism, ESQ and Locus of Control on Acceptance Dysfunctional Behavior with Performance of Internal Auditor as an Intervening Variable

The purpose of this study is to determine the influences of professionalism, Emotional Spiritual Quotient (ESQ), and Locus of Control on Dysfunctional Behavior with the Performance of Internal auditor as an intervening variable. The study is conducted in State Development Audit Agency, South Sumatra Province. This study has employed associative research methods to determine the relationship of correlation or causal relationship between variables. The sampling technique used is saturated sample or census for 110 internal auditors with varying degrees, but with just 52 eligible respondents processed and tested further. The analysis of data used a structural equation model with a Partial Least Square approach coupled with Smart PLS Software 3.0. The results showed that the professionalism, ESQ, and locus of control are directly related to dysfunctional behavior, and to the performance of internal auditor as a variable support for dysfunctional behaviors' internal auditor in South Sumatra. In effect, high professionalism, ESQ, and Locus of Control could lead to effective performance for internal auditors and, hence, deter fraud.     Keywords: professionalism, ESQ (Emotional Spiritual Quotient), locus of control, performance, reception dysfunctional behavio