Yobellianan, 1011031024 (2014) PENGARUH LOCUS OF CONTROL DAN TEKANAN KERJA TERHADAP KUALITAS AUDITOR. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK PENGARUH LOCUS OF CONTROL DAN TEKANAN KERJA TERHADAP KUALITAS AUDITOR Oleh YOBELLIANA Penelitian ini bertujuan untuk mengetahui pengaruh locus of control dan tekanan kerja terhadap kualitas auditor, khususnya untuk auditor BPK RI Perwakilan Provinsi Lampung. Variabel Locus of control diukur dengan kuesioner terdiri dari 16 pernyataan yang dikembangkan oleh Spector 1988. Variabel Tekanan Kerja diukur menggunakan 16 item pernyataan yang diadopsi dari penelitian Aji, 2010. Kualitas Auditor diukur menggunakan 7 item pernyataan yang diadopsi dari penelitian Riani, 2013. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 32 responden dengan teknik pengambilan sampel dengan metode purposive sampling. Pengujian dilakukan dengan analisis regresi linear berganda, sebelumnya dilakukan uji asumsi klasik untuk menguji kelayakan dari data penelitian. Hasil penelitian menunjukkan bahwa hanya variabel locus of control internal yang berpengaruh secara positif signifikan terhadap kualitas auditor. Sedangkan variabel locus of control eksternal dan tekanan kerja tidak berpengaruh signifikan terhadap kualitas auditor. Kata kunci : Kualitas auditor, locus of control internal, locus of control eksternal, tekanan kerja. ABSTRACT THE IMPACT OF LOCUS OF CONTROL AND WORK PRESSURE TO THE AUDITOR QUALITY By YOBELLIANA This research to determine the impact of locus of control and work pressure on auditor quality, especially for the auditors of BPK RI Lampung. Locus of control variables measure by the questionnaire that consists of 16 statements which expanded by Spector, 1988. The variable of work pressure measure using 16 statement item which adopted by Aji, 2010. The quality of auditor measure using 7 statements items that adopted from Riani, 2013. The number of sample which used in this research is 32 respondents with purpose. Testing done with multiple linear regression analysis, previously performed classical assumption to test the reliability of the research data. The results showed that the only internal locus of control variable has a significant positive influence towards quality of auditors. Meanwhile external locus of control and work pressure variable haven’t significant influence towards the quality of auditors. Keyword : the auditor quality, internal locus of control, external locus of control, work pressure.
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 725187 . Digilib |
| Date Deposited: | 02 Sep 2014 07:24 |
| Last Modified: | 02 Sep 2014 07:24 |
| URI: | http://digilib.unila.ac.id/id/eprint/3161 |
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