PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, KESADARAN ETIS, DAN INDEPENDENSI TERHADAP PERILAKU AUDITOR: (THE EFFECT OF LOCUS OF CONTROL, PROFESSIONAL COMMITMENT, ETHICAL AWARENESS, AND INDEPENDENCE ON AUDITOR BEHAVIOR) - Ade Suhakim (EKOMABIS: Jurnal Ekonomi Manajemen Bisnis, 2020)
This study examines whether locus of control, professional commitment, ethical awareness, and independence have an influence on auditor behavior. The variables studied are: (1) independent variable is locus of control, professional commitment, ethical awareness, and Independent (2) dependent variable is auditor behavior. Research respondents consisted of auditors at public accounting firms in South Jakarta. Data for the study were collected from 6 public accounting firms. Questionnaires were distributed as many as 130 questionnaires. And that can be processed as many as 100 questionnaires. Data were processed using validity test, reliability test, classic assumption test, linear regression test and correlation test through SPSS program version 22.0. This is in accordance with research that has been done that locus of control, professional commitment, ethical awareness and Independence when tested simultaneously or simultaneously have a significant influence on the behavior of auditors. The results of simultaneous research locus of control, professional commitment, ethical awareness have a significant influence on the behavior of auditors in conflict situations that is 0.001, 0.000, 0.047, while independence does not affect the behavior of because significant value 0.211> 0.005 Abstrak Penelitian ini menguji apakah locus of control, komitmen profesi, kesadaran etis, dan Independensi memiliki pengaruh terhadap perilaku auditor. Variabel yang diteliti adalah: (1) variabel independen adalah locus of control, komitmen profesi, kesadaran etis, dan Independen (2) variabel dependen adalah perilaku auditor. Responden penelitian terdiri dari para auditor pada kantor akuntan publik di Jakarta Selatan. Data untuk penelitian dikumpulkan dari 6 kantor akuntan publik. Kuesioner yang disebarkan sebanyak 130 kuesioner. Dan yang dapat diolah sebanyak 100 kuesioner. Data diolah menggunakan pengujian validitas, pengujian reliabilitas, uji asumsi klasik, uji regresi linier dan uji korelasi melalui program SPSS versi 22.0. Hal ini sesuai dengan penelitian yang telah dilakukan bahwa locus of control, komitmen profesi, kesadaran etis dan Independensi bila diuji secara bersama-sama atau simultan mempunyai pengaruh yang signifikan terhadap perilaku auditor. Hasil penelitian secara simultan locus of control, komitmen profesi, kesadaran etis mempunyai pengaruh yang signifikan pada perilaku auditor yaitu sebesar 0.001, 0.000, 0.047, sedangkan independensi tidak berpengaruh terhadap perilaku auditor karena nilai signifikan 0,211>0,005