CD Skripsi

Pengaruh Locus Of Control, Komitmen Profesional, Dan Self Esteem Terhadap Perilaku Disfungsional Auditor Dengan Religious Control Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik Korwil Sumatera Bagian Tengah)

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This research studies the dysfunctional behavior of auditors. This study aims to analyze the effect of locus of control on auditor dysfunctional behavior, analyze the effect of professional commitment on dysfunctional audit behavior, analyze the effect of self esteem on auditor dysfunctional behavior, and analyze the effect of locus of control, professional commitment and self esteem on auditor dysfunctional behavior moderated by religious control. This research was conducted by distributing questionnaires to auditors who work in public accounting firms in Pekanbaru, Padang, Batam, and Jambi. The results of data analysis using SmartPLS 4.0 show that internal and external locus of control and professional commitment have no effect on auditor dysfunctional behavior. Self esteem is proven to have a significant effect on auditor dysfunctional behavior. Religious control as a moderating variable is able to moderate the relationship between external locus of control on auditor dysfunctional behavior but cannot moderate the relationship between internal locus of control, professional commitment, and self esteem on auditor dysfunctional behavior.


Keywords: Auditor Dysfunctional Behavior, Locus of Control, Professional Commitment, Self Esteem, Religious Control

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112706

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112706

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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