Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 7 (2017)

PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PERILAKU MENYIMPANG DALAM AUDIT

Cahyadini, Erymesha Putri (Unknown)
Wahidahwati, Wahidahwati (Unknown)



Article Info

Publish Date
03 Oct 2017

Abstract

ABSTRACTThe purpose of this research to examine the influence of auditor personal characteristics to the deviant behavior in audit. The deviant behavior in audit is measured by locus of control, performance, organization committment, and turnover intention. This research is a quantitative research. The population is thw audit board of republic of Indonesia East Java province representative and the sample collection technique has been done by using purposive sampling method. 56 respondents have been selected as samples. The data collection technique has been carried out by using survey method. The data is the primary data in the form of questionnaires which have been issued to the respondents. The analysis method has been done by using multiple lienar regressions and the SPSS (Statistical Product and Service Solutions) 20.0 version. The deviant behavior in audit has been done by the person to cover the weaknesses he or she has and there is high opportunity to conduct deviant behavior in order to stay in the related organization and does not loss his or her job.Keywords: locus of control, performance, organization committment, turnover intention, deviant behavior in audit

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...