NAULI, IRWAN (2020) PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi pada KAP Joachim Poltak Lian & Rekan, KAP Paul Hadiwinata, Hidayat, Arsono, Retno, Palilingan & Rekan, dan KAP Djoko Sidik Indra). S1 thesis, Universitas Negeri Jakarta.
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Abstract
Irwan Nauli, 2020: The Influence of Underreporting of Time and Skepticism on Auditor Performance (Empirical Study in 2018 At The South Jakarta Public Accountant Office). State University of Jakarta. Audit dysfunctional behavior is distorted by the auditor where the influence can be either a direct influence or an indirect effect on audit quality. Audit dysfunctional behavior can be influenced by several factors including locus of control behavior and auditor professional commitment. This study aims to empirically examine the Effect of Locus of Control and Professional Commitment on Auditor's Dysfunctional Behavior. This study uses a questionnaire and google form conducted on 3 Central Jakarta Public Accounting Firms with 82 respondents who are auditors. The data of this study used the classical assumption test, that is normality test, multi collinearity test and heterokedasticity test. The analytical method in this study uses multiple linear regression analysis(Ŷ = α + β1X1 + β2X2 + e) statistical tests F: (0,000 <0.05), statistical tests t: (0.011 <0.05), (0.000 <0 , 05) and (0.016 <0.05) and the coefficient of determination test 54,7%. The results of this study conclude that: (1) internal locus of control partially had a negative and significant effect on Audit Dysfunction Behavior (2) External locus of control had a positive and significant effect on Audit Dysfunction Behavior (3) professional commitment partially had a negative and significant effect on Audit Dysfunction Behavior, and (4) internal locus of control, external locus of control and professional commitment jointly influence the audit dysfunction behavior. Keyword: internal locus of control, external locus of control, professional commitment, audit dysfunction behavior
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Petrolis Nusa Perdana, M.Acc, Ak, CA., Pembimbing II: Indah Muliasari, SE, Ak., M.Ak., |
| Subjects: | Ilmu Sosial (Social Science) > Adat Istiadat, Etiket Folklor (Customs, Etiquette, Folklore) > Etiket, Sopan Santun (Etiquette, Manners) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 30 Sep 2020 03:18 |
| Last Modified: | 30 Sep 2020 03:18 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9250 |
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