The Influence of External Locus of Control, Machiavellian-Nature, and Work Ethics on Dysfunctional Behavior in Bali Province Representative of the Audit Board of the Republic of Indonesia

ABSTRACT: Indonesian Corruption Watch (ICW) released findings from 2005-2017, there were at least 6bribery cases involving 23 BPK auditors. A total of 4 bribery cases related to obtaining BPK’s opinion onfinancial audit reports, 1 bribery case to change BPK findings, and 1 bribery case to rule out suspicious BPKfindings. In 2019 there was a case where BPK member Rizal Djalil became a suspect in a bribery case related toa drinking water system development project at the Ministry of Public Works and Public Housing.The purposeof this research is to test and obtain empirical evidence of external Locus of Control, Machiavellian-nature andWork Ethic on Dysfunctional Behavior of the Indonesian Supreme Audit Board, Bali Province representative.This research was conducted at the office of Bali Province representative of the Audit Board of The Republic ofIndonesia with the criteria used, namely the examiner’s functional position as a sample. The collection of data inthis study used a questionnaire which was distributed directly to the respondents. Therefore, the samplesobtained amounted to 45 samples. Statistical testing was carried out using the SPSS application. The results ofthis study indicate that external locus of control, Machiavellian-nature, and work ethicsimultaneously influencethe dysfunctional behavior. The results of the quantitative data show that the examiner who has an externallocus of control with higher intensity will have a greater tendency to behave dysfunctionally. In Machiavellian,the higher the Machiavellian nature possessed by the examiner, the higher the tendency to performdysfunctional actions. Whereas in the work ethic the higher the examiner’s commitment to his duties, the lowerthe tendency to engage in dysfunctional behavior.

KEYWORDS: External Locus of control, Machiavellian-nature, Work ethics, Disfungsional-behavior