PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESIONAL, PENGALAMAN AUDIT TERHADAP PERILAKU AKUNTAN PUBLIK DALAM KONFLIK AUDIT DENGAN KESADARAN ETIS SEBAGAI VARIABEL PEMODERASI
ABSTRACT: Phenomena in public
accountant that client pressure exists in an audit conflict situation are
prevalent in the audit environment. Theoretical linkages between personality,
ethical reasoning and ethical behavior were interesting to study. This paper
studies those phenomena with behavioral research in accounting. This paper
investigates the interaction effects of locus of control, professional
commitment, audit experience and ethical reasoning on the behavior of public
accountants in the audit conflict situation. The data were collected through
mail survey from fifty-two public accountants from CPA firm in DK1 Jakarta,
Semarang, and Surabaya. The convenience sampling method was used in this
research, because the population of public accountants’ that worked in CPA firm
was unknown. The analyses technique was multiple regressions. The results of
this research showed that the variables locus of control, professional
commitment and ethical reasoning provides a better explanation for audit
practice in a public accountants' ethical decision-making. Other results of
this research show that audit experience have not interaction effect to explain
audit practice in a public accountants’ ethical decision-making.
Keywords: locus of control,
professional commitment, audit experience, ethical reasoning and audit conflict
situation
Penulis: Intiyas Utami, Yefta
Andi Kus Noegroho, Fenny lndrawati
Kode Jurnal: jpakuntansidd070048
