Locus of Control, Commitments and Internal Audit Ethics Government of Baubau City

Abstract

This study reflects audit practices based on the perspective of the relationship between locus of control, commitment and ethics of internal audit. The lack of competence and responsibility of auditor personnel is an aspect that is the background of the problems of locus of control, commitment and ethics of auditors in the Baubau City Inspectorate. This study aims to explain the relationship between locus of control, commitment, and internal audit ethics of the City Government of Baubau. Using the phenomenological method, this study emphasizes the results of semi-structured interviews and observations of internal auditors as informants from the results of snowball samples. The results of this study reflect the manifestation of a direct relationship between locus of control, commitment and ethics of audits that lay the foundation for external locus of control interpretation as part of the collective success value. The lack of competence and responsibility of the Inspectorate auditor behind the complexity of the tasks and the time pressure of the audit are very contributory to the demands of the importance of auditor commitments both organizational and professional. This study shows that the relationship of External Locus of Control, commitment, and audit ethics emphasizes the importance of competence, integrity, and independence, as well as objectivity mediated by factors of discipline, motivation and hard work. As a result, multidimensional normative commitment becomes part of the inspectorate auditor’s commitment form. With the existence of extrinsic motives that are not realized behind this normative commitment, it can result in low auditor commitment which can influence the ethical behavior of internal auditors in the Baubau City Inspectorate.