Image of Pengaruh Gangguan Pribadi, Gangguan Eksternal Dan Gangguan Organisasi Terhadap Independensi Auditor Dengan Locus Of Control Sebagai Variabel Intervening Pada Inspektorat Provinsi Kepulauan Riau
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Pengaruh Gangguan Pribadi, Gangguan Eksternal Dan Gangguan Organisasi Terhadap Independensi Auditor Dengan Locus Of Control Sebagai Variabel Intervening Pada Inspektorat Provinsi Kepulauan Riau

The purpose of this research was to analyze the effects of personal disturbance, external disturbance and organizational disturbance on the auditors’ independence with the locus of control as an intervening variable in Inspectorate Riau Province. The data used in this research are primary data with questionnaires as instruments. Data was collected by distributing questionnaires given to 45 respondents, and 45 (100%) respondents fill out the quetionnaries completely and could be processed. 10 hypotheses are used in this research and the hypothesis test used in this research is a statistical t-test. The statistical test tool used in this research was SEM with the SmartPLS program (v.3.2.8) for Windows. The results of the research based on R2 auditor independence variable is 51.6% and R2 locus of control variable of 35.5% indicates that (1) External disturbances 1,706>1,682, organizational disturbances 1,911>1,682 affect auditor independence, and personal disturbance 0,9661,682 have an effect on auditor independence. (2) Personal disturbance 1,698>1,682, external disturbances 1,850>1,682 and organizational disturbances 2,474>1,682 have an effect on the locus of control. (3) External disturbances 1,715>1,682 and organizational disturbances 2,044>1,682 have an effect on auditor independence with a locus of control as an intervening variable, personal disturbances 0,927

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0007)
02 03. 120 (0007)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0007)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0007)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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