ANALISIS FAKTOR PERSONAL DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR PADA SITUASI KONFLIK AUDIT (Accounting Analysis Journal, 2013)
Tujuan dari penelitian ini adalah menguji pengaruh pertimbangan etis sebagai variabel moderating pada hubungan antara faktor-faktor personal terhadap perilaku auditor pada situasi konflik audit baik secara simultan maupun parsial. Faktor-faktor personal yang dimaksud adalah locus of control, pengalaman kerja, jenis kelamin, dan persepsi tingkat sanksi. Populasi penelitian adalah seluruh auditor yang bekerja pada KAP di Semarang dan jumlah sampel sebanyak 65 auditor. Metode pengumpulan data menggunakan Convenience Sampling. Metode analisis data menggunakan Moderated Regression Analysis (MRA) atau uji interaksi karena penelitian ini menggunakan variabel moderating. Hasil penelitian menunjukkan bahwa interaksi antara locus of control, pengalaman kerja auditor, jenis kelamin, persepsi tingkat sanksi dan pertimbangan etis secara bersama-sama berpengaruh pada perilaku auditor pada situasi konflik audit. Namun, variabel pertimbangan etis tidak dapat memoderasi hubungan antara masing-masing variabel independen terhadap variabel dependen secara parsial The purpose of this study was to examine the effect of ethical consideration which acts as a moderating variable on the relationship between personal factors towards auditor’s behavior in situation of audit conflict simultaneously and partially. The personal factors consist of locus of control, auditor’s job experience, gender, and perceived level of penalty. The research’s population was all auditor working in audit firm located in Semarang and the sample  was 65 auditors. The method of data collection was conducted using Convenience Sampling. The Method analyzed using the Moderated Regression Analysis (MRA) or interaction test because this study used a moderating variable. The results showed that the interaction between locus of control, auditor’s job experience, gender, perceived level of penalty and ethical consideration simultanously affect on auditor’s behavior in audit conflict situation. However, ethical consideration can not moderate the relationship between each independent variables on dependent variable partially