Analisis Penerimaan Auditor Atas Disfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Audit(Studi Empiris Pada Kantor Akuntan Publik Di Surakarta dan Yogyakarta)

Kusumawati, Ida and , Dr. Noer Sasongko, SE, M.Si, Ak (2018) Analisis Penerimaan Auditor Atas Disfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Audit(Studi Empiris Pada Kantor Akuntan Publik Di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to reexamine the relationship of auditor’s personal characteristics and auditor’s acceptance of dysfunctional audit behavior (DAB). The personal audit characteristics consist of locus of control (LOC), organizational commitment (KO), performance (KIN), and turnover intention (IT). Respondents in this study amounted to 100 auditors worked in Public Accounting Firm in Surakarta and DI Yogyakarta. Primary data was collected by survey method and using questionnaires that directly delivered to auditor’s. Data analysis was done by Structural Equation Modeling (SEM) technique LISREL 8.80 and SPSS 19.0. The result of showed that the locus of control has positive influence on acceptance dysfunctional audit behavior, organizational commitment negatively effect acceptance dysfunctional audit behavior, positive influence on acceptance dysfunctional audit behavior, turnover intention has positive influence on acceptance dysfunctional audit behavior

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Locus Of Control, Organizational Commitment, Performance, Turnover Intention, Dysfunctional Audit Behavior
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	IDA KUSUMAWATI
Date Deposited:	10 Feb 2018 02:12
Last Modified:	10 Feb 2018 02:13
URI:	http://eprints.ums.ac.id/id/eprint/60155

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