LOCUS OF CONTROL DAN TURNOVER INTENTION PENGARUHNYA
TERHADAP PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL
AUDIT BEHAVIOR (STUDI KASUS PADA
KAP WILAYAH SEMARANG)
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Institusion
IAIN Surakarta
Author
Wahyu, Trisubekti
Wahyu, Pramesti, S.E., M.Si., Ak
Wahyu, Pramesti, S.E., M.Si., Ak
Subject
304 Factors affecting social behavior
Datestamp
2017-10-11 07:27:21
Abstract :
ABSTRAK Tujuan penelitian adalah untuk menguji pengaruh locus of control eksternal dan turnover intention terhadap penerimaan auditor atas dysfunctional audit behavior. Populasi penelitian ini adalah para akuntan publik yang berkedudukan sebagai auditor junior, auditor senior, supervisor dan manajer yang bekerja di Kantor Akuntan Publik (KAP) di Semarang dan jumlah sampel sebanyak 40 auditor. Teknik pengambil pengambilan sampel adalah convenience sampling. Alasan pengambilan sampel ini karena yang bersedia dan mau untuk diteliti. Metode analisis data data menggunakan uji validitas, uji reliabilitas, uji statistic deskriptif, uji asumsi klasik, analisis regeresi berganda. Hasil penelitian menunjukkan bahwa locus of control eksternal dan turnover intention berpengaruh secara signifikan terhadap penerimaan auditor atas dysfunctional audit behavior. Kata kunci : locus of control eksternal, turnover intention dan penerimaan auditor atas dysfunctional audit behavior xii ABSTRACT The objective of the study was to examine the effect of external locus of control and turnover intention on auditor acceptance of dysfunctional audit behavior. The population of this study are public accountants who are domiciled as junior auditors, senior auditors, supervisors and managers working in Public Accounting Firm (KAP) in Semarang and a total of 40 auditors. The sampling taker technique is convenience sampling. The reason for this sampling is because the willing and willing to be studied. Data analysis method used validity test, reliability test, descriptive statistic test, classical assumption test, multiple regression analysis. The results showed that the external locus of control and turnover intention significantly influenced the auditor's acceptance of dysfunctional audit behavior. Keywords: external locus of control, turnover intention and auditor acceptance of dysfunctional audit behavior
ABSTRAK Tujuan penelitian adalah untuk menguji pengaruh locus of control eksternal dan turnover intention terhadap penerimaan auditor atas dysfunctional audit behavior. Populasi penelitian ini adalah para akuntan publik yang berkedudukan sebagai auditor junior, auditor senior, supervisor dan manajer yang bekerja di Kantor Akuntan Publik (KAP) di Semarang dan jumlah sampel sebanyak 40 auditor. Teknik pengambil pengambilan sampel adalah convenience sampling. Alasan pengambilan sampel ini karena yang bersedia dan mau untuk diteliti. Metode analisis data data menggunakan uji validitas, uji reliabilitas, uji statistic deskriptif, uji asumsi klasik, analisis regeresi berganda. Hasil penelitian menunjukkan bahwa locus of control eksternal dan turnover intention berpengaruh secara signifikan terhadap penerimaan auditor atas dysfunctional audit behavior. Kata kunci : locus of control eksternal, turnover intention dan penerimaan auditor atas dysfunctional audit behavior xii ABSTRACT The objective of the study was to examine the effect of external locus of control and turnover intention on auditor acceptance of dysfunctional audit behavior. The population of this study are public accountants who are domiciled as junior auditors, senior auditors, supervisors and managers working in Public Accounting Firm (KAP) in Semarang and a total of 40 auditors. The sampling taker technique is convenience sampling. The reason for this sampling is because the willing and willing to be studied. Data analysis method used validity test, reliability test, descriptive statistic test, classical assumption test, multiple regression analysis. The results showed that the external locus of control and turnover intention significantly influenced the auditor's acceptance of dysfunctional audit behavior. Keywords: external locus of control, turnover intention and auditor acceptance of dysfunctional audit behavior
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