PENGARUH PERSONAL COST, SIFAT MACHIAVELLIAN, DAN TIPE KEPRIBADIAN TERHADAP SENSITIVITAS ETIKA AUDITOR

DESIDERIA, NYDIA AMALIA (2017) PENGARUH PERSONAL COST, SIFAT MACHIAVELLIAN, DAN TIPE KEPRIBADIAN TERHADAP SENSITIVITAS ETIKA AUDITOR. S1 thesis, Fakultas Ekonomi.

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Abstract

NYDIA AMALIA DESIDERIA. The Effect of Personal Cost, Machiavellianism and Personality Type Towards Ethical Sensitivity of Auditor. Faculty of Economics. Universitas Negeri Jakarta. 2017. This study aims to determine the effect of personal cost, machiavellianism and personality type towards ethical sensitivity of auditor. The population of this research is Public Accounting Firm in South Jakarta area. Sampling techniques using a purposive sampling. This study uses primary data of cases and statements in the form of questionnaires consisting of 35 items of cases and statements. This study used multiple regression analysis to test the hypothesis with the support of Statistical Package for the Sosial Science (SPSS) program 20th version. The result of this research shows that (1) personal cost had a significant positive effect on ethical sensitivity of auditor, (2) machiavellianism had a significant negative effect ethical sensitivity of auditor, (3) personality type had no effect on ethical sensitivity of auditor. Keyword: Ethical Sensitivity of Auditor, Personal Cost, Machiavellianism, and Personality Type.

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