PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi pada KAP Joachim Poltak Lian & Rekan, KAP Paul Hadiwinata, Hidayat, Arsono, Retno, Palilingan & Rekan, dan KAP Djoko Sidik Indra)
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Institusion
Universitas Negeri Jakarta
Author
IRWAN NAULI, .
Subject
Akuntansi
Datestamp
2020-09-11 08:53:55
Abstract :
Irwan Nauli, 2020. Pengaruh Locus Of Control Dan Komitmen Profesional Terhadap Perilaku Disfungsional Auditor. Universitas Negeri Jakarta. Perilaku disfungsional audit merupakan menyimpang yang dilakukan oleh auditor dimana pengaruh tersebut dapat berupa pengaruh secara langsung ataupun pengaruh secara tidak langsung terhadap kualitas audit. Perilaku disfungsional audit dapat dipengaruhi oleh beberapa faktor diantaranya perilaku locus of control dan komitmen professional auditor. Penelitian ini bertujuan untuk meneliti secara empiris Pengaruh Locus Of Control Dan Komitmen Profesional Terhadap Perilaku Disfungsional Auditor. Penelitian ini menggunakan kuesioner dan google form yang dilakukan pada 3 KAP Jakarta Pusat dengan 82 responden yang merupakan seorang auditor. Data penelitian ini menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas dan uji heterokedastisitas. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda (? = ? + ?1X1 + ?2X2 + e ) diantaranya uji statistik F : (0,000 < 0,05) , uji statistik t : (0,011 < 0,05), (0,000 < 0,05) dan ( 0,016 < 0,05 ) dan uji koefisien determinasi 54,7% Hasil Penelitian ini menyimpulkan bahwa : (1) locus of control internal secara parsial berpengaruh negatif dan signifikan terhadap Perilaku Disfungsi Audit (2) Locus of control eksternal berpengaruh positif dan signifikan terhadap Perilaku Disfungsi Audit (3) komitmen profesional secara parsial berpengaruh negatif dan signifikan terhadap Perilaku Disfungsi Audit, dan (4) locus of control internal, locus of control eksternal dan komitmen professional berpengaruh secara bersama- sama terhadap Perilaku Disfungsi Audit. Kata Kunci : locus of control internal, locus of control eksternal, komitmen professional, perilaku disfungsional audit. Irwan Nauli, 2020: The Influence of Underreporting of Time and Skepticism on Auditor Performance (Empirical Study in 2018 At The South Jakarta Public Accountant Office). State University of Jakarta. Audit dysfunctional behavior is distorted by the auditor where the influence can be either a direct influence or an indirect effect on audit quality. Audit dysfunctional behavior can be influenced by several factors including locus of control behavior and auditor professional commitment. This study aims to empirically examine the Effect of Locus of Control and Professional Commitment on Auditor's Dysfunctional Behavior. This study uses a questionnaire and google form conducted on 3 Central Jakarta Public Accounting Firms with 82 respondents who are auditors. The data of this study used the classical assumption test, that is normality test, multi collinearity test and heterokedasticity test. The analytical method in this study uses multiple linear regression analysis (? = ? + ?1X1 + ?2X2 + e) statistical tests F: (0,000 <0.05), statistical tests t: (0.011 <0.05), (0.000 <0 , 05) and (0.016 <0.05) and the coefficient of determination test 54,7%. The results of this study conclude that: (1) internal locus of control partially had a negative and significant effect on Audit Dysfunction Behavior (2) External locus of control had a positive and significant effect on Audit Dysfunction Behavior (3) professional commitment partially had a negative and significant effect on Audit Dysfunction Behavior, and (4) internal locus of control, external locus of control and professional commitment jointly influence the audit dysfunction behavior. Keyword: internal locus of control, external locus of control, professional commitment, audit dysfunction behavior
Irwan Nauli, 2020. Pengaruh Locus Of Control Dan Komitmen Profesional Terhadap Perilaku Disfungsional Auditor. Universitas Negeri Jakarta. Perilaku disfungsional audit merupakan menyimpang yang dilakukan oleh auditor dimana pengaruh tersebut dapat berupa pengaruh secara langsung ataupun pengaruh secara tidak langsung terhadap kualitas audit. Perilaku disfungsional audit dapat dipengaruhi oleh beberapa faktor diantaranya perilaku locus of control dan komitmen professional auditor. Penelitian ini bertujuan untuk meneliti secara empiris Pengaruh Locus Of Control Dan Komitmen Profesional Terhadap Perilaku Disfungsional Auditor. Penelitian ini menggunakan kuesioner dan google form yang dilakukan pada 3 KAP Jakarta Pusat dengan 82 responden yang merupakan seorang auditor. Data penelitian ini menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas dan uji heterokedastisitas. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda (? = ? + ?1X1 + ?2X2 + e ) diantaranya uji statistik F : (0,000 < 0,05) , uji statistik t : (0,011 < 0,05), (0,000 < 0,05) dan ( 0,016 < 0,05 ) dan uji koefisien determinasi 54,7% Hasil Penelitian ini menyimpulkan bahwa : (1) locus of control internal secara parsial berpengaruh negatif dan signifikan terhadap Perilaku Disfungsi Audit (2) Locus of control eksternal berpengaruh positif dan signifikan terhadap Perilaku Disfungsi Audit (3) komitmen profesional secara parsial berpengaruh negatif dan signifikan terhadap Perilaku Disfungsi Audit, dan (4) locus of control internal, locus of control eksternal dan komitmen professional berpengaruh secara bersama- sama terhadap Perilaku Disfungsi Audit. Kata Kunci : locus of control internal, locus of control eksternal, komitmen professional, perilaku disfungsional audit. Irwan Nauli, 2020: The Influence of Underreporting of Time and Skepticism on Auditor Performance (Empirical Study in 2018 At The South Jakarta Public Accountant Office). State University of Jakarta. Audit dysfunctional behavior is distorted by the auditor where the influence can be either a direct influence or an indirect effect on audit quality. Audit dysfunctional behavior can be influenced by several factors including locus of control behavior and auditor professional commitment. This study aims to empirically examine the Effect of Locus of Control and Professional Commitment on Auditor's Dysfunctional Behavior. This study uses a questionnaire and google form conducted on 3 Central Jakarta Public Accounting Firms with 82 respondents who are auditors. The data of this study used the classical assumption test, that is normality test, multi collinearity test and heterokedasticity test. The analytical method in this study uses multiple linear regression analysis (? = ? + ?1X1 + ?2X2 + e) statistical tests F: (0,000 <0.05), statistical tests t: (0.011 <0.05), (0.000 <0 , 05) and (0.016 <0.05) and the coefficient of determination test 54,7%. The results of this study conclude that: (1) internal locus of control partially had a negative and significant effect on Audit Dysfunction Behavior (2) External locus of control had a positive and significant effect on Audit Dysfunction Behavior (3) professional commitment partially had a negative and significant effect on Audit Dysfunction Behavior, and (4) internal locus of control, external locus of control and professional commitment jointly influence the audit dysfunction behavior. Keyword: internal locus of control, external locus of control, professional commitment, audit dysfunction behavior
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