Atanasius Emmanuel Aginta Ginting, 0911031087 (2014) Pengaruh Karakteristik Personal Auditor Independen Terhadap Tingkat Penyimpangan Perilaku Dalam Audit. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
|
Text
ABSTRACT.pdf Download (38kB) | Preview |
|
|
Text
ABSTRAK.pdf Download (78kB) | Preview |
|
|
Text
COVER DALAM.pdf Download (92kB) | Preview |
|
|
Text
COVER LUAR.pdf Download (10kB) | Preview |
|
|
Text
HALAMAN PERSETUJUAN.pdf Download (155kB) | Preview |
|
|
Text
HALAMAN PENGESAHAN.pdf Download (116kB) | Preview |
|
|
Text
PERNYATAAN.pdf Download (78kB) | Preview |
|
|
Text
RIWAYAT HIDUP.pdf Download (4kB) | Preview |
|
|
Text
PERSEMBAHAN.pdf Download (4kB) | Preview |
|
|
Text
MOTO.pdf Download (49kB) | Preview |
|
|
Text
KATA PENGANTAR.pdf Download (74kB) | Preview |
|
|
Text
DAFTAR ISI.pdf Download (55kB) | Preview |
|
|
Text
DAFTAR TABEL.pdf Download (5kB) | Preview |
|
|
Text
DAFTAR GAMBAR.pdf Download (3kB) | Preview |
|
|
Text
DAFTAR LAMPIRAN.pdf Download (47kB) | Preview |
|
|
Text
BAB I.pdf Download (135kB) | Preview |
|
|
Text
BAB II.pdf Download (97kB) | Preview |
|
|
Text
BAB III.pdf Download (106kB) | Preview |
|
![[img]](http://digilib.unila.ac.id/style/images/fileicons/text.png) |
Text
BAB IV.pdf Restricted to Registered users only until 23 April 2015. Download (328kB) |
|
|
Text
BAB V.pdf Download (51kB) | Preview |
|
|
Text
DAFTAR PUSTAKA.pdf Download (103kB) | Preview |
Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik personal yang berhubungan langsung seperti lokus kendali, kinerja individu, turn over intention, komitmen organisasi terhadap tingkat penyimpangan perilaku auditor dalam audit di Kantor Akuntan Publik yang terdapat di Jakarta. Berdasarkan hasil penelitian terhadap 43 Auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jakarta dan terdaftar di IAPI tahun 2012 yang menjadi responden dalam penelitian ini, hasil penelitian membuktikan bahwa hipotesis yang menyatakan bahwa “karakteristik personal yang berhubungan langsung seperti lokus kendali eksternal, kinerja individu, turn over intention, komitmen organisasi terhadap berpengaruh terhadap tingkat penyimpangan perilaku auditor” hanya variabel kinerja individu dan turn over intention yang berpengaruh terhadap tingkat penyimpangan perilaku auditor, sedangkan variabel lokus kendali eksternal, lokus kendali internal dan komitmen organisasi yang tidak berpengaruh terhadap tingkat penyimpangan perilaku auditor. Kata Kunci : lokus kendali, kinerja individu, turn over intention, komitmen organisasi, tingkat penyimpangan perilaku This study aimed to examine the influence of personal characteristics that relate directly as locus of control, individual performance, turnover intention, organizational commitment to the level of the auditors in the audit of dysfunctional audit behavior in public accounting firm located in Jakarta. Based on the results of a study of 43 auditors who work in public accounting firm in Jakarta and in 2012 enrolled in IICPA respondents in this study, studies show that the hypothesis which states that "personal characteristics that relate directly as an external locus of control, individual performance, turnover intention, organizational commitment to influence the dysfunctional audit behavior " only variable individual performance and turnover intention that affect the dysfunctional audit behavior, while the variable external locus of control, internal locus of control and organizational commitment that does not affect the dysfunctional audit behavior. Keywords: locus of control, individual performance,turnover intention, organizational commitment, dysfunctional audit behavior
| Item Type: | Other |
|---|---|
| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 0023660 . Digilib |
| Date Deposited: | 12 Feb 2015 03:03 |
| Last Modified: | 12 Feb 2015 03:03 |
| URI: | http://digilib.unila.ac.id/id/eprint/7039 |
Actions (login required)
 |
View Item |