Jurnal Ilmiah ASET
Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2

Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit

Hermawan Triono (Unknown)

Article Info

Publish Date
01 Dec 2020

Abstract

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.

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Journal Info
Jurnal Ilmiah ASET
Website

Abbrev

jurnalaset

Publisher

Sekolah Tinggi Ilmu Ekonomi Widya Manggala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Aset terbit sejak 1999 merupakan jurnal ekonomi yang menyajikan artikel hasil penelitian empiris terkini yang mencakup manajemen, akuntansi, dan studi pembangunan. Setiap naskah yang dikirimkan ke editorial Jurnal Ilmiah Aset akan ditelaah oleh mitra bestari yang relevan secara double ...