CD Skripsi

Pengaruh Karakteristik Internal Dan Eksternal Auditor Dalam Membuat Keputusan Audit Berbasis Etika Dengan Pendekatan Moral Cognitive Menggunakan Uji Partial Least Square (PLS)

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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, deontological and teleological moral evaluation that can affect the premature sign off. And to test the presence of intervening variables deontological and teleological moral evaluation in direct and indirect relationships of cognitive moral development of the termination behavior of audit procedures.
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 using software SmartPLS 2.0.M3.
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 development, deontological and teleological moral evaluation does not directly affect premature sign off. Cognitive moral development variables had a significant relationship with the variable deontological and teleological moral evaluation. Value of R-Square indicates that the variables jointly review procedures and quality control, locus of control, cognitive moral development, deontological and teleological moral evaluation contribute to the dependent variable (premature sign off) of 35.68%, while the remaining 64.32% is explained by other variables outside the research model.

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

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.113 (0255)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2013

Deskripsi Fisik

xvi, 125 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.113 (0255)

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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