Pengaruh Locus of Control, Komitmen Profesional, Pengalaman Audit Terhadap Perilaku Akuntan Publik Dalam Konflik Audit Dengan Kesadaran Etis Sebagai Variabel Pemoderasi  

Oleh:

Utami, Intiyas ; Noegroho, Yefta Andi Kus ; Indrawati, Fenny

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 4 no. 2 (Dec. 2007), page 193-210.
Topik: Locus of Control; Professional Commitment; Audit Experience; Ethical Reasoning and Audit Conflict Situation
Fulltext: AA71_04-02_Intiyas Utami.pdf (338.17KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DKI Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population of public accountants' that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results of this research showed that the variables locus of control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants' ethical decision-making. Other results of this research show that audit experience have not interaction effect to explain audit practice in a public accountants' ethical decision-making.

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