Locus of Control and the Acceptance of Dysfunctional Audit Behavior in a Review of Philosophy Semar

Aulia, Yoosita and Laksamana, Arsono and Basuki, Basuki Locus of Control and the Acceptance of Dysfunctional Audit Behavior in a Review of Philosophy Semar. International Journal of Scientific and Research Publications, 7 (11). ISSN 2250-3153

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Abstract

This article describes about the acceptance of dysfunctional behavior by the auditor in performing the audit process is reviewed by fisosofis Semar. Philosophical Semar is only in the world of mythology, but the story is a worthy example Semar for mankind, because in addition to the figure of Semar laden mystery, it is also a symbol of the perfection of life. Semar personally saved a lot of character; began the female characters, male characters, the children's character, the character of the adults or the elderly, expression of joy and a sad expression mixed into one. Semar is the real picture, that of a character, including the auditor must constantly keep, love and live life itself, life that comes from the Supreme Life. If life is preserved, nurtured and loved, then life will evolve to the top and fused to the Source of Life, manunggaling kawula lan Gusti. Based on the meaning symbolized and embodied in Semar, then only through Semar, Semar together and in Semar, people will be able to develop their life to reach perfection and united with his Lord. Semar describe personal characteristics in the form of Locus of control, where each auditor has a personal character that is different, so they also have a passion to work are different too. Auditor with the character of an internal locus tend to be more successful in completing the work than the external nature, they tend to have the spirit of the organization and the work is higher, so it has a higher job satisfaction, and are not easily changed jobs. Auditors who could cite Semar figure is not expected to perform acceptance dysfunctional behavior.

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