scholarly journals KONFLIK PERAN, KEPRIBADIAN LOC INTERNAL, KINERJA AUDITOR DAN MODERASI TEKANAN ANGGARAN WAKTU (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya)

2020 ◽  
Vol 5 (02) ◽  
Author(s):  
Yoosita Aulia
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Quantitative Methods ◽  
Negative Influence ◽  
Positive Influence ◽  
Sem Analysis ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance.

scholarly journals ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING ANTARA INTERNAL LOCUS OF CONTROL DENGAN ROLE CONFLICT KARYAWAN WANITA BERHIJAB

MANAJERIAL ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 85
Author(s):  
Dewi Nuraini
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Quantitative Research ◽  
Analysis Method ◽  
Positive Role ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Dependent Variables ◽  
Ethical Work ◽  
The Relationship

The purpose of this study is to determine and explain the significance of the influence of Internal Locus of Control on Role Conflict with the ethics of Islamic work as intervening variable relationship. The type of research used in this research is explanatory research with quantitative research method. In this study using 3 (three) variables of internal locus of control as free variables, Islamic work ethics as intervening and role conflict variables as dependent variables. Where respondents in this study as many as 92 female respondents berhijab.This study uses statistical analysis regression path analysis method using SPSS 16 for windows and sobel test. To see the effect of mediation or intervening. Based on the results of the analysis show that the four hypotheses submitted accepted the truth, but the relationship between ethical work of Islam and positive role conflict in this study

scholarly journals Effects of Facial Skin Smoothness and Blemishes on Trait Impressions

Perception ◽  
2018 ◽  
Vol 47 (6) ◽  
pp. 608-625 ◽  
Author(s):  
Bastian Jaeger ◽  
Fieke M. A. Wagemans ◽  
Anthony M. Evans ◽  
Ilja van Beest
Keyword(s):  
Negative Influence ◽  
Positive Influence ◽  
Facial Skin ◽  
Social Approach ◽  
Approach And Avoidance ◽  
Negative Effect ◽  
Smooth Skin ◽  
Trait Inferences ◽  
Trait Impressions ◽  
Positive Effect

People make trait inferences based on facial appearance, and these inferences guide social approach and avoidance. Here, we investigate the effects of textural features on trait impressions from faces. In contrast to previous work, which exclusively manipulated skin smoothness, we manipulated smoothness and the presence of skin blemishes independently (Study 1) and orthogonally (Study 2). We hypothesized that people are particularly sensitive to skin blemishes because blemishes potentially indicate poor health and the presence of an infectious disease. We therefore predicted that the negative effect of blemished skin is stronger than the positive effect of smoothed skin. The results of both studies are in line with this reasoning. Across ratings of trustworthiness, competence, maturity, attractiveness, and health, the negative influence of skin blemishes was stronger and more consistent than the positive influence of skin smoothness (Study 1). Moreover, the presence of skin blemishes diminished the positive effect of skin smoothness on attractiveness ratings (Study 2). In sum, both facial skin blemishes and facial skin smoothness influence trait impression, but the negative effect of blemished skin is larger and more salient than the positive effect of smooth skin.

scholarly journals Factors affecting tax auditors’ performance: the moderating role of locus of control

2020 ◽  
Vol 18 (2) ◽  
pp. 36-45
Author(s):  
Vince Ratnawati
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Factors Affecting ◽  
Internal Locus ◽  
Analysis Techniques ◽  
Internal Locus Of Control ◽  
Directorate General ◽  
Low Performance ◽  
Moderating Role

This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of 139 tax auditors at the Riau Directorate General Taxes Office-Indonesia. Data analysis techniques include multiple regression and moderated regression analysis. The results show that professionalism, competence, and role conflict affect the tax auditors’ performance. A tax auditor who is professional, has competence, and does not feel there is conflict in carrying out his/her role, will have better performance. Besides, this study also found out that locus of control moderates the effects of professionalism, competence, and role conflict on the tax auditors’ performance. Internal locus of control will further enhance the tax auditors’ performance with high professionalism, satisfactory competence, and reduce low performance resulting from role conflict. Internal locus of control will improve the performance, which decreases due to the occurrence of role conflict with the tax auditors.

scholarly journals PENGARUH LOCUS OF CONTROL INTERNAL DAN PENDAPATAN TERHADAP LITERASI KEUANGAN MAHASISWA

2017 ◽  
Vol 4 (1) ◽  
pp. 5
Author(s):  
Susanti Susanti
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Study Program ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aimed to analyze the influence of internal Locus of Control and the income of students to the financial literacy of students of Faculty of Economics in Universitas Negeri Surabaya either partially or simultaneously. The population in this study is the Faculty of Economics Study Program S1 and S1 Accounting Accounting Education in Universitas Negeri Surabaya years 2012-2014. The sampling technique used in this research is proportional probability sampling area. While the method of analysis using multiple linear regression analysis. The results of data analysis showed that partially Internal Locus of Control has positive significant effect on the financial literacy of students. While income has significant negative effect on the financial literacy of students. The results of the analysis of simultaneous data Internal Locus of Control and earnings significantly influence the financial literacy of students of Faculty of Economics at the State University of Surabaya

scholarly journals The Moderating Role of Work Discipline on The Links Between Locus of Control and Work Ethics in Local Government Employees

2020 ◽  
Vol 4 (2) ◽  
pp. 117-134
Author(s):  
Siswanto Siswanto ◽  
Umi Darus
Keyword(s):  
Locus Of Control ◽  
City Government ◽  
External Locus ◽  
Work Ethics ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
External Locus Of Control ◽  
The City ◽  
Positive Effect

The aim of this study is to analyze the role of internal locus of control and external locus of control on work ethics. In addition, this study also analyzes the role of work discipline as a mediating variable. This study uses a quantitative approach. The number of research samples is 114 people. They are civil servants in the city government environment in East Java. Data analysis uses path analysis. The analysis shows that the two-locus of control variables have a positive effect on work ethics. Internal locus of control also has a positive effect on work discipline. Meanwhile, external locus of control does not affect work discipline. Analyst results show that work discipline has a role as a mediating variable. Meanwhile, in the external locus of control of work ethics, work discipline does not act as a mediating variable.

scholarly journals The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception

2019 ◽  
Vol 8 (5) ◽  
pp. 168 ◽  
Author(s):  
Khanifah Khanifah ◽  
Jaka Isgiyarta ◽  
Indah Lestari ◽  
Udin Udin
Keyword(s):  
Higher Education ◽  
Locus Of Control ◽  
Economic Status ◽  
Study Data ◽  
Primary Data ◽  
Ethical Perception ◽  
Internal Locus Of Control ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.

scholarly journals PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 7 (1) ◽  
pp. 85
Author(s):  
Dessi Antika Putri
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Accounting Firms ◽  
Negative Effect ◽  
Questionnaire Method ◽  
Time Budget Pressure ◽  
Positive Effect

<p><em>This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negative effect on Audit Quality. This study also shows that the Auditor Ethics as a moderating strengthens the positive influence between the Auditor's Experience on Audit Quality, while the Auditor Ethics as a moderating weakens the negative influence of Time budget pressure on Audit Quality.</em></p>

scholarly journals Effects of facial skin smoothness and blemishes on trait impressions

2017 ◽  
Author(s):  
Bastian Jaeger ◽  
Fieke Maria Antoinet Wagemans ◽  
Anthony M Evans ◽  
Ilja van Beest
Keyword(s):  
Negative Influence ◽  
Positive Influence ◽  
Facial Skin ◽  
Social Approach ◽  
Approach And Avoidance ◽  
Negative Effect ◽  
Smooth Skin ◽  
Trait Inferences ◽  
Trait Impressions ◽  
Positive Effect

People make trait inferences based on facial appearance, and these inferences guide social approach and avoidance. Here, we investigate the effects of textural features on trait impressions from faces. In contrast to previous work, which exclusively manipulated skin smoothness, we manipulated smoothness and the presence of skin blemishes independently (Study 1) and orthogonally (Study 2). We hypothesized that people are particularly sensitive to skin blemishes because blemishes potentially indicate poor health and the presence of an infectious disease. We therefore predicted that the negative effect of blemished skin is stronger than the positive effect of smoothed skin. The results of both studies are in line with this reasoning. Across ratings of trustworthiness, competence, maturity, attractiveness, and health, the negative influence of skin blemishes was stronger and more consistent than the positive influence of skin smoothness (Study 1). Moreover, the presence of skin blemishes diminished the positive effect of skin smoothness on attractiveness ratings (Study 2). In sum, both facial skin blemishes and facial skin smoothness influence trait impression, but the negative effect of blemished skin is larger and more salient than the positive effect of smooth skin.

scholarly journals Faktor-Faktor yang Memengaruhi Moral Disengagement Siswa SMA di Provinsi Jawa Barat

2019 ◽  
Vol 6 (2) ◽  
pp. 145-156
Author(s):  
Sarbini Sarbini ◽  
Tahrir Tahrir ◽  
Adang Hambali ◽  
Deden Sudirman
Keyword(s):  
High School ◽  
High School Students ◽  
Locus Of Control ◽  
Perspective Taking ◽  
Moral Disengagement ◽  
Vocational High School ◽  
School Students ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Negative Effect

This research begins from the phenomenon of adolescents who deliberately and join in by others behaving immorally. This phenomenon illustrates moral disengagement, which is the mechanism of individual cognition to look for logical reasons that their immoral behavior can be justified logically.  Previous studies found inconsistent research results about the variables that affect moral disengagement. Therefore this study aims to find answers whether concern for other, perspective taking, and internal locus of control have an effect on moral disengagement. This study used correlational quantitative method with multiple regression tests. 500 respondents from high school and vocational high school students in the Province of West Java. The results showed that concern for others, perspective taking and internal locus of control had a significant negative effect on moral disengagement.

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