PENGARUH SKEPTISME PROFESIONAL, LOCUS OF CONTROL INTERNAL, DAN LOCUS OF CONTROL EKSTERNAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK PROVINSI SUMATERA SELATAN YANG TERDAFTAR DI DIREKTORI IAPI)

AHMAD, VIDYA OKTAVIANI and Ferina, Ika Sasti and ROHMAN, ABDUL (2022) PENGARUH SKEPTISME PROFESIONAL, LOCUS OF CONTROL INTERNAL, DAN LOCUS OF CONTROL EKSTERNAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK PROVINSI SUMATERA SELATAN YANG TERDAFTAR DI DIREKTORI IAPI). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to measure and analyze the effect of professional skepticism, internal locus of control, and external locus of control on auditors' dysfunctional behavior. The population in this study are auditors who work at Public Accounting Firms in the South Sumatera region with a minimum of two years registered and active in the IAPI directory. The data collection method used a questionnaire technique with junior and senior auditor respondents who met the sample criteria for the registered KAP. There are 39 samples in this study which were obtained using purposive sampling technique. Data analysis using SEM PLS analysis technique. Based on the results of the analysis, it shows that Professional Skepticism, Internal Locus of Control, and External Locus of Control have a significant influence on Auditor Dysfunctional Behavior.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perilaku Disfungsional Auditor, Skeptisme Profesional, Locus Of Control
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Vidya Oktaviani Ahmad
Date Deposited:	17 Nov 2022 08:21
Last Modified:	17 Nov 2022 08:21
URI:	http://repository.unsri.ac.id/id/eprint/82155

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