PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang)
Abstract: This study aims to
look at the effect of variable locus of control, dysfunctional behavior
premature sign off and dysfunctional behavior underreporting of time to audit
quality in the public accounting firm in Semarang. The study population was the
auditors who work in public accounting in Semarang. 2015. The sampling technique
in this study using convenience sampling.Jenis data used in this study are
derived from primary data from respondents’ answers to the questionnaire that
has been distributed on each - each KAP in Semarang. Data quality test results
which consist of validity and reliability testing manunjukan that all variables
can be said to be valid and reliable so for the next item - the item on each -
each concept is feasible variable is used as a measuring tool. Classical
assumption that includemulticollinearity test, heteroscedasticity test, and Uju
normality shows that the linear method used to qualify for a statistical test
to the regression model. From the results of statistical tests showed that the
locus of control with sig.0,147 and behavioral variables sig disfugioal
premature sign off with the value sig.0,597, Showing that these two variables
did not significantly affect audit quality, and underreporting of time with
sig.-.058 , has a negative effecton audit quality.
Penulis: Ida Perwati, Sutapa
Sutapa
Kode Jurnal: jpakuntansidd160703
