PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, BUDAYA ORGANISASI, KEPUASAN KERJA, SISTEM KOMPENSASI SERTA SIKAP INDEPENDENSI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT Studi pada Auditor yang Bekerja di KAP Daerah Istimewa Yogyakarta dan Surakarta

Mei Dewi Meliana, A. Yuniarto
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引用次数: 0

Abstract

This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.
失去控制、职业承诺、组织文化、工作满意度、薪酬制度和独立对待审计师在日惹和日惹的特权区域内的审计行为的影响
本研究旨在确定控制点、职业承诺、组织文化、工作满意度、薪酬制度和独立态度对面对审计冲突时审计师行为的影响。分析基于受访者的答案,他们可以通过调查问卷,由日惹和泗水公共会计师事务所分发。在公共会计师事务所工作的审计员研究的人口分布在日惹和泗水。本研究采用目的抽样方法。样本取自最少工作两年的审核员。信度数据采用Cronbach Alpha检验,检验数据采用kolmogorov_Smirnovnormality。假设经多元回归检验。研究结果表明,面对审计冲突时,控制源效应、职业承诺、组织文化、工作满意度、薪酬制度、独立性态度对审计人员的行为有影响。
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