Pengaruh Locus Of Control, Komitmen Profesional, Gender Terhadap Perilaku Auditor Dalam Situasi Konflik Audit
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Institusion
STIE Indonesia Banking School
Author
Pithaloka, Dissa Rizki Dianti Galih
Subject
HF5601 Accounting
Datestamp
2024-07-18 01:50:38
Abstract :
Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior weren interesting to study. This research aimed to analyze and to test the influence locus of control, profesional commitment, gender to audit behavior in an audit conflict situation. The research has been done in jakarta with auditor respondent working for public accountant company. Retrieval of sample has been using purposive sampling. Number of questionnaires propagated was 80 but only 72 copies quastion returned and processed 70. The data where analysis for hypotesis taster was done with multiple regression. The result of research the variabel locus of control and profesional commitment have positif significantly influence to audit behavior in an audit conflict situation. Other result of research the variabel gender have significantly influence to audit behavior in an audit conflict situation. Keyword : Locus Of Control, profesional commitment, gender, and audit conflict situation.
Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior weren interesting to study. This research aimed to analyze and to test the influence locus of control, profesional commitment, gender to audit behavior in an audit conflict situation. The research has been done in jakarta with auditor respondent working for public accountant company. Retrieval of sample has been using purposive sampling. Number of questionnaires propagated was 80 but only 72 copies quastion returned and processed 70. The data where analysis for hypotesis taster was done with multiple regression. The result of research the variabel locus of control and profesional commitment have positif significantly influence to audit behavior in an audit conflict situation. Other result of research the variabel gender have significantly influence to audit behavior in an audit conflict situation. Keyword : Locus Of Control, profesional commitment, gender, and audit conflict situation.
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