scholarly journals PENGARUH TIME BUDGET PRESSURE TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR DENGAN DIMODERASI LOCUS OF CONTROL

2017 ◽  
Vol 14 (2) ◽  
pp. 128-144
Author(s):  
Dewi Apriyani ◽  
Temy Setiawan
Keyword(s):  
Sensitivity Analysis ◽  
Locus Of Control ◽  
Time Budget ◽  
Internal Variables ◽  
External Locus ◽  
Internal Locus Of Control ◽  
Pressure Variable ◽  
External Locus Of Control ◽  
The Relationship ◽  
Time Budget Pressure

This study aims to examine the effect of time budget pressure and locus of control on the dysfunctional audit behavior and to see whether the locus of control can moderate the relationship between time budget pressure and the dysfunctional audit behavior. Questionnaires are distributed to 201 auditor who act as respondents, but only 146 questionnaire thatcan be processed from 51 KAP in Jakarta. Data analysis is conducted using SmartPLS 3.0 program.The results showed that, partially, time budget pressure variable and external locus of control give significant influence to dysfunctional audit behavior while internal locus of control does not affect dysfunctional audit behavior. The external and internal variables of the locus of control are not able to moderate the time budget pressure relationship to the dysfunctional audit behavior. Another finding in the form of sensitivity analysis suggests that male respondents consider that time budget pressure and external locus of control are factors that encourage them to perform dysfunctional audit behavior while time budget pressure does not encourage female respondents to perform dysfunctional audit behaviors.

PERSONALITY CORRELATES OF PARANORMAL BELIEF: LOCUS OF CONTROL AND SENSATION SEEKING

1998 ◽  
Vol 26 (3) ◽  
pp. 291-296 ◽  
Author(s):  
Gary Groth-Marnat ◽  
Julie-Ann Pegden
Keyword(s):  
Locus Of Control ◽  
Sensation Seeking ◽  
External Locus ◽  
Internal Locus Of Control ◽  
Paranormal Belief ◽  
Paranormal Beliefs ◽  
Undergraduate University Students ◽  
External Locus Of Control ◽  
Sensation Seeking Scale ◽  
The Relationship

In order to more fully understand the relationship between paranormal belief, locus of control, and sensation seeking, 81 undergraduate university students were administered the Paranormal Belief Scale (PBS), Rotter's Locus of Control Scale, and the Sensation Seeking Scale. Results indicated that a greater external locus of control was associated with greater overall number of paranormal beliefs. Greater external locus of control was especially associated with the PBS subscales of spirituality and precognition. Contrary to expectations, belief in superstition was associated with a greater internal locus of control. Whereas overall sensation seeking was not related to overall PBS scores, the PBS subscales of greater belief in psi phenomena and superstition were found to be associated with higher levels of sensation seeking. Results are discussed in relation to conceptualizations of the different personality/belief constructs.

scholarly journals Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

2021 ◽  
Vol 6 (1) ◽  
pp. 15-27
Author(s):  
Arfiana Dewi ◽  
Evi Dwi Kartikasari
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
External Locus ◽  
Accounting Firms ◽  
Policy Makers ◽  
Reduction Behavior ◽  
External Locus Of Control ◽  
Time Budget Pressure

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.

Locus of control and adjustment to chronic haemodialysis

1980 ◽  
Vol 10 (1) ◽  
pp. 153-157 ◽  
Author(s):  
Ira B. Poll ◽  
A. Kaplan De-Nour
Keyword(s):  
Locus Of Control ◽  
Statistical Significance ◽  
Chronic Haemodialysis ◽  
External Locus ◽  
Internal Locus Of Control ◽  
High Statistical Significance ◽  
External Locus Of Control ◽  
Relationship Of ◽  
The Relationship ◽  
Better Than

SYNOPSISForty patients on chronic haemodialysis were studied in order to gather information about the relationship of locus of control and adjustment. Negative correlations of high statistical significance were found between locus of control and compliance with the diet, and locus of control and vocational rehabilitation, as well as between locus of control and acceptance of disability. All the findings indicate that patients with internal locus of control adjust and adapt better than those with external locus of control. The number of years on dialysis did not correlate with locus of control. It might be suggested that the shift from internal to external locus of control occurs prior to dialysis in the stage of chronic kidney disease.

scholarly journals Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang

2020 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Putri Rahmawati ◽  
Halmawati Halmawati
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
External Locus ◽  
Public Accounting ◽  
Accounting Firms ◽  
Internal Locus Of Control ◽  
Dysfunctional Behavior ◽  
Public Accounting Firms ◽  
The City ◽  
Time Budget Pressure

This study aims to examine the effect of locus of control and time budget pressure on the auditor's dysfunctional behavior. The population in this study are all public accounting firms in the city of Padang, using a total sampling method, there are 8 public accounting firms that can be used as research samples and collected as many as 47 questionnaires. Data analysis methods used in this study was multiple linear regression analysis. The results of this study support the second and third hypotheses, internal locus of control has a negative influence on the auditor's dysfunctional behavior and budget time pressure has a positive influence on the auditor's dysfunctional behavior. However the results of this study reject the first hypothesis that external locus of control does not have a positive and significant effect on the dysfunctional behavior of auditors working in public accounting firms in the city of Padang.Keywords: Auditor's Dysfunctional Behavior; External Locus of Control; Internal Locus of Control; Time Budget Pressure.

scholarly journals HUBUNGAN ANTARA POLA ASUH ORANG TUA DENGAN KECENDERUNGAN LOCUS OF CONTROL REMAJA SLTP NEGERI 8 MALALAYANG

2015 ◽  
Vol 3 (3) ◽  
Author(s):  
Ruth G. R. Beruat ◽  
Hendry Opod ◽  
Jehosua V. Sinolungan
Keyword(s):  
Locus Of Control ◽  
Everyday Life ◽  
Empirical Data ◽  
External Locus ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
External Locus Of Control ◽  
Relationship Of ◽  
The Relationship ◽  
The Way

Abstract: This study aimed to determine a possible link between parenting parents with a predisposition locus of control teens SLTP 8 Manado. The purpose of this paper is to obtain information through empirical data, the relationship of each parenting parents (permissive, authoritharian, authoritative, neglectful) with locus of control teens and get an idea of the locus of control teens SLTP 8 Manado and get an overview of locus of control SLTP 8 Manado. Locus of control is a belief in everyday life. Locus of control one often seen on the way we discript sense of causality that is relatively consistent. Various studies have shown that those who have a tendency internal locus of control are more successful pay attention, more selective towards stimulus, as well as more selective about the task, rather than those who tend to be external, individuals with a tendency external locus of control tend to have confidence. Thus the tendency of individuals with an internal locus of control more have more positive aspects in comparison with the external.Keywords: parents, teenagers, locus of controlAbstrak: Studi ini bertujuan untuk mengetahui kemungkinan adanya hubungan antara pola asuh orang tua dengan kecenderungan locus of control remaja SLTP Negeri 8 Manado. Adapun tujuan dari skripsi ini adalah memperoleh informasi melalui data empirik, mengenai hubungan masing-masing pola asuh orang tua (permissive, authoritharian, authoritative, neglectful) dengan locus of control remaja dan mendapatkan gambaran tentang locus of control remaja SLTP Negeri 8 Manado dan mendapatkan gambaran tentang locus of control SLTP Negeri 8 Manado. Locus of control merupakan keyakinan dalam hidupnya sehari-hari. Locus of control seseorang kerap terlihat dari caranya mengekspersikan sense of causality yang relative konsisten. Berbagai penelitian membuktikan bahwa mereka yang memiliki kecenderungan locus of control internal lebih berhasil mengarahklan perhatiannya,lebih selektif terhadap stimukus, serta lebih selektif terhadap tugas, daripada mereka yang cenderung eksternal, individu-individu dengan kecenderungan locus of control eksternal cenderung memiliki rasa percaya diri. Dengan demikian individu-individu dengan kecenderungan locus of control internal lebih banyak memiliki aspek yang lebih positif di bandingkan dengan eksternal.Kata kunci: orang tua, remaja, locus of control

LOCUS OF CONTROL AND STUDENT ACHIEVEMENT

2020 ◽  
Vol 2 (01) ◽  
pp. 52-58
Author(s):  
Eko Sujadi
Keyword(s):  
Locus Of Control ◽  
Intervention Program ◽  
Negative Relationship ◽  
External Locus ◽  
Learning Achievement ◽  
Grade Point ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
External Locus Of Control ◽  
Academic Information

Abstract. Locus of control is one of the personality characteristics possessed by humans. Locus of control can be divided into two, namely internal locus of control and external locus of control. Locus of control is a predictor of several other variables, such as learning achievement. The purpose of this study was to determine the relationship of locus of control with learning achievement. This research uses descriptive and correlational methods. The instrument filling is done online by using the google form application considering the increasing spread of COVID-19. Finally, as many as 36 students participated in filling this instrument. In this study, researchers used the Rotters Internal-External Locus of Control (IE Scale) inventory consisting of 29 items, of which there were 6 filler items, so that the total number of items that could be processed was 23 items, while to see learning achievement using the Grade Point Average (GPA) that researchers get from the Academic Information System (SIAKAD). Research findings show that locus of control has a strong negative relationship with student learning achievement. We advise students to have an internal locus of control while continuing to believe in God; The counselor is expected to be able to arrange an intervention program for students who have an external locus of control and have low learning achievement.

Perceived uniqueness: Locus of control, social exclusion, and choice

2019 ◽  
Vol 47 (11) ◽  
pp. 1-7
Author(s):  
Shichang Liang ◽  
Yaping Chang ◽  
XueBing Dong ◽  
Jinshan Wang
Keyword(s):  
Locus Of Control ◽  
Social Exclusion ◽  
Undergraduate Students ◽  
Social Inclusion ◽  
Personal Control ◽  
Central China ◽  
External Locus ◽  
Internal Locus Of Control ◽  
Uniqueness Results ◽  
The Relationship

We examined the influence of locus of control on the relationship between social exclusion and preference for distinctive choices. Participants were 212 undergraduate students at a university in Central China, who completed measures of social exclusion, locus of control, choice, and perceived uniqueness. Results showed that participants who believed that the environment controlled their fate (external locus of control) preferred more distinctive choices in a social exclusion context than in a social inclusion context, whereas participants who believed that they could control the environment (internal locus of control) preferred less distinctive choices. Further, perceived uniqueness mediated the effect of social exclusion and locus of control on choice. These results add to the literature on social exclusion and personal control.

Internal versus External Locus of Control for Three Age Groups

1974 ◽  
Vol 5 (1) ◽  
pp. 7-10 ◽  
Author(s):  
Sara Staats
Keyword(s):  
Locus Of Control ◽  
Age Groups ◽  
External Locus ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
College Population ◽  
Males And Females ◽  
External Locus Of Control

Rotter's I-E Scale was administered to a non-college population of males and females in 3 age groups: 5–15, 16–25, and 46–60. Internal locus of control expectations increased with age. A trend for males to be more internal in their beliefs was suggested.

LOCUS OF CONTROL, MENTAL ABILITY, SELF-ESTEEM AND ALIENATION

1987 ◽  
Vol 15 (2) ◽  
pp. 233-236 ◽  
Author(s):  
Anton de Man ◽  
Thierry Devisse
Keyword(s):  
Locus Of Control ◽  
Social Isolation ◽  
Undergraduate Students ◽  
Self Esteem ◽  
Mental Ability ◽  
External Locus ◽  
External Locus Of Control ◽  
The Relationship

Fifty undergraduate students took part in an investigation of the relationship among locus of control, mental ability, self-esteem, and alienation. The results suggested that alienation is related to external locus of control and low self-esteem. No significant association was found for mental ability and alienation. The relationships among locus of control, mental ability, self-esteem, and the alienation subcomponents of powerlessness, normlessness, and social isolation were explored.

scholarly journals Perbedaan Locus of Control ditinjau dari Perspektif Agama pada Siswa SMA

ANALITIKA ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 44-54
Author(s):  
Eko Sujadi ◽  
Muhammad Odha Meditamar
Keyword(s):  
Locus Of Control ◽  
Random Sampling ◽  
External Locus ◽  
Control Scale ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
External Locus Of Control ◽  
Scale Data

Locus of control merupakan salah satu aspek psikologis yang ada pada diri manusia. Setiap individu memiliki perbedaan dalam locus of control. Perbedaan ini dipengaruhi oleh beberapa faktor, salah satunya adalah agama. Penelitian ini bertujuan untuk mendeskripsikan locus of control penganut Agama Islam, Katolik dan Protestan, serta mengungkapkan perbedaan locus of control dari ketiga penganut agama tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan komparatif. Teknik pengambilan sampel yang digunakan yakni random sampling dengan jumlah total 546 orang. Instrumen yang digunakan adalah Rotter's Internal-External Locus of Control Scale. Data dianalisis dengan menggunakan statistik deskriptif dan anova satu arah. Temuan penelitian ini meliputi: 1) locus of control penganut agama Islam, Protestan dan Katolik berada pada kategori internal locus of control; dan 2) tidak ditemukan adanya perbedaan locus of control antara tiga penganut agama tersebut. Peneliti memberi saran kepada seluruh penganut agama di Indonesia bahwa penting untuk memiliki internal locus of control. Internal locus of control yang dimaksud yakni meyakini bahwa diri memiliki kapasitas dan kontribusi untuk menentukan kehidupan namun dengan tidak melepaskan kewajiban berketuhanan. 

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