PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Auditor Pemerintah Yang bekerja di BPKP Di Jawa Tengah dan DI Yogyakarta)

Wijayanti, Provita (2007) PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Auditor Pemerintah Yang bekerja di BPKP Di Jawa Tengah dan DI Yogyakarta). Masters thesis, Diponegoro University.

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Abstract

ABSTRACT This study examines the influence of personal auditor characteristics on acceptance of dysfunctional audit behavior. The model is designed to enable an assessment of the direct and undirect influence of personal auditor characteristics which consist of : locus of control, employee performance, organizational commitment, and turnover intention on acceptance of dysfunctional audit behavior that comprise of prematur sign off, underreporting of time, and altering replacing audit procedure. This research uses the empirical with convenience sampling technique in the data collection. Data were collected using a survey on 140 government auditors who work at BPKP Central java and DI Yogyakarta, Indonesia. Data were analyzed by using Structural Equation Model (SEM) with the program Visual-PLS (Partial Least Square). The result of hypothesis examination indicate thats there positive influence of locus of control on acceptance of dysfunctional audit behavior, there is negative influence of employee performance on acceptance of dysfunctional audit behavior with locus of control and organizational commitment as antecedent, there is positive influence of turnover intention on acceptance of dysfunctional audit behavior with locus of control, employee performance and organizational commitment as antecedent. Negative influence of organizational commitment on acceptance of dysfunctional audit behavior with locus of control as antecedent is rejected. Keywords : Locus of Control, Employee Performance, Organizational Commitment, Turnover Intention, Acceptance of Dysfunctional Audit Behavior, Structural Equation Model (SEM), Visual Partial Least Square (Visual-PLS).

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Postgraduate Program > Master Program in Accounting
ID Code:8198
Deposited By:Prodi Maksi UNDIP
Deposited On:06 Apr 2010 15:59
Last Modified:06 Apr 2010 15:59

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