LUDIN, FAHMI (2019) PENGARUH LOCUS OF CONTROL TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDITOR DENGAN KINERJA AUDITOR SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Auditor Pemerintah Yang Bekerja di BPK Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH LOCUS OF CONTROL TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDITOR DENGAN KINERJA AUDITOR SEBAGAI VARIABEL INTERVENING.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study entitled The Effect of Locus of Control on the Acceptance of Auditor's Dysfunctional Behavior with Auditor Performance as an Intervening Variable (Case Study of Government Auditors Working at BPK Banten Province). The purpose of this study is to determine the effect of external locus of control on the acceptance of audit dysfunctional behavior partially, the influence of external locus of control on auditor performance and whether auditor performance mediates the influence of locus of control on acceptance of audit dysfunctional behavior. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. The study population was the auditor who worked at the BPK RI Representative of Banten Province, where the sampling technique used purposive sampling. Data collection techniques were carried out by distributing questionnaires as many as 44 respondents. Data analysis using Multiple Linear Regression analysis and Sobel Test with SPSS Version 20. Based on the results of data processing, it is known that the Adjusted R Square value in model 1 is 0.570. This shows that variations in the Auditor's Disfunctional Acceptance Behavior variable can be explained by 57% by the External Locus of Control and Auditor Performance variables while the remainder is explained by other variables not examined. While the Adjusted R Square value in model 2 is 0.086. This shows the variation in the Auditor Performance variable can be explained by 8.6% by the External Locus of Control variable while the rest is explained by other variables not examined. Hypothesis test results, it is known that: (1) External Locus of Control influences the Acceptance of Audit Dysfunctional Behavior, (2) Auditor Performance influences the Acceptance of Audit Dysfunctional Behavior, (3) External Locus of Control influences Auditor Performance, and (4) Performance The auditor cannot mediate the influence of External Locus of Control on the Acceptance of Dysfunctional Behavior. Keyword : Locus of Control, Auditor Performance, Acceptance of Dysfunctional Behavior.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini berjudul Pengaruh Locus Of Control Terhadap Penerimaan Perilaku Disfungsional Auditor Dengan Kinerja Auditor Sebagai Variabel Intervening (Studi Kasus Pada Auditor Pemerintah Yang Bekerja di BPK Provinsi Banten). Tujuan penelitian ini untuk mengetahui pengaruh locus of control eksternal terhadap penerimaan perilaku disfungsional audit secara parsial, pengaruh locus of control eksternal terhadap kinerja auditor dan apakah kinerja auditor memediasi pengaruh locus of control terhadap penerimaan perilaku disfungsional audit. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deksripitf dan desain kausal. Populasi penelitian adalah auditor yang bekerja pada BPK RI Perwakilan Provinsi Banten, dimana teknik pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner sebanyak 44 responden. Analisis data menggunakan analisis Regresi Linear Berganda dan Uji Sobel dengan program SPSS Versi 20. Berdasarkan hasil pengolahan data, diketahui nilai Adjusted R Square pada model 1 sebesar 0.570. Hal ini menunjukkan variasi pada variabel Perilaku Penerimaan Disfungsional Auditor dapat dijelaskan sebesar 57% oleh variabel Locus of Control Eksternal dan Kinerja Auditor sedangkan sisanya dijelaskan oleh variabel lainnya yang tidak diteliti. Sedangkan nilai Adjusted R Square pada model 2 sebesar 0.086. Hal ini menunjukkan variasi pada variabel Kinerja Auditor dapat dijelaskan sebesar 8.6% oleh variabel Locus of Control Eksternal sedangkan sisanya dijelaskan oleh variabel lain yang tidak diteliti. Hasil uji hipotesis, diketahui bahwa: (1) Locus of Control Eksternal berpengaruh terhadap Penerimaan Perilaku Disfungsional Audit, (2) Kinerja Auditor berpengaruh terhadap Penerimaan Perilaku Disfungsional Audit, (3) Locus of Control Eksternal berpengaruh terhadap Kinerja Auditor, dan (4) Kinerja Auditor tidak dapat memediasi pengaruh Locus of Control Eksternal terhadap Penerimaan Perilaku Disfungsional. Kata Kunci : Locus of Control, Kinerja Auditor, Penerimaan Perilaku Disfungsional. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 21 Oct 2021 04:49 | |||||||||
| Last Modified: | 21 Oct 2021 04:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3421 |
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