PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, SIKAP INDEPENDENSI, DAN ETIKA PROFESI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta)

SHOLIHAH, ARIFATUS (2019) PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, SIKAP INDEPENDENSI, DAN ETIKA PROFESI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris tentang pengaruh locus of control, komitmen profesi, sikap independensi dan etika profesi terhadap perilaku auditor dalam menghadapi konflik audit di Kantor Akuntan Publik (KAP) di DKI Jakarta. Penelitian ini merupakan jenis penelitian asosiatif, dan diukur dengan metode berbasis regresi linier berganda. Sampel ditentukan dengan metode convenience sampling, dengan jumlah sampel sebanyak 120 responden dari 28 Kantor Akuntan Publik di DKI Jakarta. Data yang digunakan dalam penelitian ini berupa data primer. Metode pengumpulan data menggunakan survei dengan menyebarkan kuesioner dengan cara mendatangi langsung responden di KAP. Data tersebut diolah dengan program SPSS versi 25. Hasil penelitian menunjukkan bahwa : (1) locus of control berpengaruh positif signifikan terhadap perilaku auditor dalam menghadapi konflik audit; (2) komitmen profesi berpengaruh terhadap perilaku auditor dalam menghadapi konflik audit; (3) sikap independensi berpengaruh signifikan terhadap perilaku auditor dalam menghadapi konflik audit; (4) etika profesi berpengaruh signifikan terhadap perilaku auditor dalam menghadpi konflik audit; (5) locus of control, komitmen profesi, sikap independensi dan etika profesi secara simultan berpengaruh positif signifikan terhadap perilaku auditor dalam menghadapi konflik audit. Kata kunci : Locus of Control, Komitmen Profesi, Sikap Indepen ABSTRACT This study aims to empirically examine the effect of locus of control, professional commitment, independence of attitudes and professional ethics on auditor behavior in dealing with audit conflicts in the Publik Accountant Office (KAP) in DKI Jakarta. This research in an associative type of research and is measured by a method of multiple linear regression. The sample was determined by the convenience sampling method, with a total sample of 120 respondents from 28 public accounting firms in DKI Jakarta. The data used in this study are primary data. The data collection method uses a survey by distributing questionnaires by visiting respondents directly in the KAP. The data is processed with SPSS version 25. The results that : (1) locus of control had a significant positive effect on auditor behavior in dealing with audit conflicts; (2) professional commitment influences auditor behavior in dearling with audit conflicts; (3) independence attitude has a significant effect on auditor behavior in dearling with audit conflicts; (4) professional ethics significantly influence auditor behavior in facing audit conflicts; (5) locus of control, professional commitment, independence and professional ethicts simultaneously have a significant positive effect on auditor behavior in dealing with audit conflicts. Keywords: Locus of Control, Professional Commitment, Independence Attitude, Professional Ethicts, Auditor Behavior in Facing Auditor Conflicts.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRachmat, DadangUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 23 Nov 2021 06:38
Last Modified: 23 Nov 2021 06:38
URI: http://repository.stei.ac.id/id/eprint/5954

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