Jurnal Akuntansi Indonesia
Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia

PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang)

Ida Perwati (Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA))
Sutapa Sutapa (Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA))



Article Info

Publish Date
15 Nov 2016

Abstract

This study aims to look at the effect of variable locus of control, dysfunctional behavior premature sign off and dysfunctional behavior underreporting of time to audit quality in the public accounting firm in Semarang. The study population was the auditors who work in public accounting in Semarang. 2015. The sampling technique in thisstudy using convenience sampling.Jenis data used in this study are derived from primary data from respondents’ answers to the questionnaire that has been distributed on each - each KAP in Semarang. Data quality test results which consist of validity and reliability testing manunjukan that all variables can be said tobe valid and reliable so for the next item - the item on each - each concept is feasible variable is used as a measuring tool. Classical assumption that includemulticollinearity test, heteroscedasticity test, and Uju normality shows that the linear method used to qualify for a statistical test to the regression model. From the results of statistical tests showed that the locus of control with sig.0,147 and behavioral variables sig disfugioal premature sign off with the value sig.0,597, Showing that these two variables did not significantly affect audit quality, and underreporting of time with sig.-.058 , has a negative effecton audit quality.

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...