E-Jurnal Akuntansi Universitas Udayana
Vol 13 No 3 (2015)

PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, DAN TURNOVER INTENTION PADA PERILAKU MENYIMPANG DALAM AUDIT

Dewa Gede Agung Basudewa (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Lely Aryani Merkusiwati (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
18 Dec 2015

Abstract

Deviant behavior in the audit is behavior that deviates from the standard auditor in carrying out audits audits which can degrade the quality of the audit. This study aims to determine the effect Locus Of Control, Organizational Commitment, Performance Auditor, and Turnover Intention on Deviant Behavior In Audit in Public Accounting Firm (KAP) in Bali. Method of determining the sample in this research is purposive sampling technique based on the consideration (judgment sampling). Respondents in this study amounted to 53 auditors around the KAP in Bali. This study tested using linear regression analysis using SPSS for windows 15:00. Based on the results of the analysis can be concluded that Locus Of Control and Turnover Intention positive and significant impact on Deviant Behavior In the audit, while variable Orginasasi Commitment and Performance Auditor negative Influential and signifinkan on Deviant Behavior In Audit.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...