CD Skripsi

Uji Keputusan Berbasis Etis Pendekatan Moral Cognitive Melalui Intervening Teleological Moral Evaluation Auditor

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The objectives of This research are to analyze review and quality control procedures, auditor’s locus of control, cognitive moral development and teleological moral evaluation that can affect the procedures sign off. Then to test the presence of intervening variables teleological moral evaluation in direct and indirect relationships of cognitive moral development of the termination behavior of audit procedures.
The population was all the independent auditor who worked at the KAP in the city of Pekanbaru, Padang, and Batam. While the sample of this research in the KAP auditors working in Pekanbaru, Padang, and Batam with 69 sample auditors. Methods of data collection in this study is a survey method with a questionnaire instrument. Method of data analysis used to test the quality of the data that include validity, reliability testing, and hypothesis testing is the analysis of the structural equation model (SEM) using software SmartPLS Version2 M3. From the results of the data quality test which consists of test validity and reliability tests indicate that all variables can be said to be valid and reliable so as to further the items on each of these variables worthy concept is used as a measuring tool.
Hypothesis testing using partial least square test showed that the variables and quality control review procedures and locus of control significantly influence auditors premature sign off, so giving impact to the reduction in the quality of the resulting audit report auditor. While the variable cognitive moral developmen and teleological moral evaluation does not directly affect premature sign off. Cognitive moral development variables had a significant relationship with the variable teleological moral evaluation. Value of R-Square indicates that the variables jointly review procedures and quality control, locus of control, cognitive moral development and teleological moral evaluation contribute to the dependent variable (premature sign off) of 35.6%, while the remaining 64.4% is explained by other variables outside the research model.

Keyword : premature sign off, review prosedure and quality control, locus of control, cognitive moral development and teleological moral evaluation.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.113 (0395)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2013

Deskripsi Fisik

x, 114 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.113 (0395)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

Versi lain/terkait

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