Susanti, Mila (2015) Penerimaan Auditor Terhadap Penyimpangan Perilaku Audit Melalui Pendekatan Karakteristik Personal Auditor. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan Penelitian Ini Adalah Untuk Menguji Pengaruh Karakteristik Personal Auditor Terhadap Penerimaan Perilaku Disfungsional Auditor (Penyimpangan Perilaku Audit). Sampel Pada Penelitian Ini Adalah Auditor Di Jawa Timur Yang Memiliki Pengalaman Bekerja Sebagai Auditor Minimal Satu Tahun Dan Pernah Melakukan Audit Umum Atas Laporan Keuangan Perusahaan. Berdasarkan Kriteria Tersebut, Sampel Yang Digunakan Pada Penelitian Ini Adalah 110 Auditor. Metode Pengumpulan Data Pada Penelitian Ini Dilakukan Dengan Kuisioner. Hasil Penelitian Menunjukkan Bahwa Penerimaan Auditor Terhadap Perilaku Disfungsional Audit Tidak Dipengaruhi Oleh Lokus Kendali Ekstenal. Peningkatan Kinerja Karyawan Menyebabkan Peningkatan Penerimaan Perilaku Disfungsional Auditor, Sedangkan Penurunan Keinginan Berpindah Kerja Menyebabkan Peningkatan Penerimaan Perilaku Disfungsional Auditor. Hasil Penelitian Juga Mengungkapkan Bahwa Keinginan Berpindah Kerja Dipengaruhi Oleh Lokus Kendali Eksternal, Kinerja Karyawan Dan Komitmen Organisasi. Selain Itu, Dapat Disimpulkan Pula Bahwa Kinerja Karyawan Dan Komitmen Organisasi Tidak Dipengaruhi Oleh Lokus Kendali Eksternal
English Abstract
This Research Aimed At Examining The Effect Of Personal Characteristics Of Auditors Toward Acceptance Of Dysfunctional Auditor Behavior. Samples Of This Research Were Auditors In East Java Who Have Experience Working As An Auditor For At Least One Year And Ever Did A General Audit Of The Financial Statements Of The Company. Setting Those Criteria, 110 Auditors Met The Criteria To Be Taken As Samples Of This Research. The Research Data Collection Was Conducted By Means Of Questionnaire. The Results Showed That The Auditors Acceptance Of Dysfunctional Audit Behavior Is Not Affected By External Locus Of Control. Improving Employee’s Performance Led To An Increase In The Auditors Acceptance Of Dysfunctional Behavior, While Decreasing Turnover Intentions Lead To An Increase In The Auditors Acceptance Of Dysfunctional Behavior. The Results Also Revealed That Turnover Intention Is Affected By The External Locus Of Control, Employee’s Performance And Organizational Commitment. In Addition, It Can Be Concluded That Employee Performance And Organizational Commitment Is Not Affected By An External Locus Of Control
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/265/051503433 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 26 May 2015 07:14 |
| Last Modified: | 01 Nov 2021 02:44 |
| URI: | http://repository.ub.ac.id/id/eprint/107846 |
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