Detail Hubungan Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku dalam Audit (Akuntabilitas, Vol.6 No.1 September 2006) Bibliografi Author: Petronila, Thio Anastasia ; IRAWATI, YUKE Topik: dysfuncional audit behavior; external locus of control; turnover intention; self rate employee performance; self esteem in relation to ambition; organizational commitment Bahasa: (ID )     Penerbit: Perpustakaan Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2007     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: Thio Anastasia.pdf (1.06MB; 55 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: RR-2695 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Abstract The role of external auditor opinion is vital in ensuring the proper production of financial report. However, cases of dysfunctional audit behavior have adversely affected the credibility of external auditor's opinion. Among the contributing factors to such dysfunctional behavior is the personal characteristic of the auditor. This research seeks to analyze the relationship between auditors’ individual characteristics and their acceptance to dysfunctional audit behavior in order to devise a solution in overcoming cases of dysfunctional audit behavior. The data is collected from 120 auditors working in audit firms located in Jakarta. The methodology used is a structural equation modeling as it facilitates the use of manifest and latent variables as well as accomodates the existence of inter-relationship among independent variables. The study shows that the level of externality in auditor's locus of control and the turnover intention has significant positive relationships with the level of acceptance of dysfunctional behavior, while the self rate employee performance and self esteem in relation to ambition have insignificant positive relationships with the level of acceptance of dysfunctional behavior. Measures such as stricter personality test, ensuring complementary personality types in membership of a workgroup and promoting conducive work environment are vital in addressing the issue of personal characteristics and dysfunctional audit behavior. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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