Locus Of Control Sebagai Varibel Moderasi Hubungan Kompleksitas Tugas Dan Kinerja Auiditor

2018 ◽  
Vol 16 (2) ◽  
pp. 113
Author(s):  
Sri Hastuti ◽  
Siti Sundari
Keyword(s):  
Locus Of Control ◽  
Big Five ◽  
Partial Least Square ◽  
Least Square

Research Objectives to prove the influence of the complexity of the tasks faced by the Auditor on performance in carrying out duties as an Auditor. The complexity of tasks related to various problems in the company requires locus of control from internal and external to maintain independence and competence.The first auditor performance case occurred in 2002 with the disclosure of the Enron case involving the KAP in the big five, Athur Anderson. In 2008 the Telkom case affected the closure of KAP Edy Priyanto, and there were still many other cases which were violations of the accountant's code of ethics.This research is in the form of quantitative, with proof of the complexity of the task and locus of control on the performance of the auditor. Sample 46 Junior auditors from several KAPs in Surabaya, using the Partial Least Square test, the result that the complexity of the task affects the performance of the Auditor and the interaction of the complexity of the task with locus of control does not affect the performance of the Auditor.

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals Factors Affecting Whistleblowing Intention: Case Study on the Implementation of Village Funds

2020 ◽  
pp. 18-29
Author(s):  
Ulin Nuha Alfani ◽  
Fajar Gustiawaty Dewi ◽  
Susi Sarumpaet
Keyword(s):  
Locus Of Control ◽  
Latent Variables ◽  
Behavioral Control ◽  
Small Sample Size ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Path Model ◽  
Whistle Blowing ◽  
Consultative Body

This study aims to analyze the factors that influence the individual's intention to do whistle blowing. This study uses a questionnaire to gather the information needed. The variables used in this study are Subjective Norms, Attitudes Towards Behavior, Perceptions About Behavioral Control, Locus of Control, and Reward as independent variables and Intentions as dependent variables. The total samples in this study were 112 samples and using random sampling techniques in data collection. Respondents in this study were the Village Consultative Body in 7 Sub-districts in South Lampung District. Data were analyzed using Partial Least Square (PLS). The Partial Least Squares (PLS) technique was chosen because this tool is widely used to estimate the path model with a small sample size [1] then it is used for a very complex model (consisting of many latent variables and manifests) without problems [2]. The results of this study indicate that the subjective norm, attitudes toward behavior and the reward variable does not affect the individual's intention to do whistle blowing. Then, the behavioral control and locus of control variables indicate that the two variables affect the individual's intention to do whistleblowing.

THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (01) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals Dampak Locus of Control pada Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi

2020 ◽  
Vol 3 (2) ◽  
pp. 108
Author(s):  
Luluk Khoiriyah ◽  
Nur Fadjrih Asyik
Keyword(s):  
Structural Equation Modeling ◽  
Locus Of Control ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purposive Sampling ◽  
Industrial Estate

Penelitian ini bertujuan untuk menguji pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi dengan locus of control sebagai variabel pemoderasi. Penelitian ini termasuk penelitian kuantitatif. Sampel penelitian ini adalah para manajer akuntansi yang bekerja pada perusahaan manufaktur di kawasan industri PT Surabaya Industrial Estate (SIER) Surabaya yang berjumlah 56 orang dengan metode purposive sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari survei dengan kuesioner dalam bentuk print out. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. Selain itu, locus of control internal tidak memoderasi pengaruh moralitas individu terhadap kecenderungan kecurangan akuntansi jika locus of control eksternal memoderasi pengaruh pengendalian internal terhadap kecenderungan kecurangan akuntansi.

scholarly journals PENGARUH DIMENSI KEPRIBADIAN THE BIG FIVE PERSONALITY TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB)

2018 ◽  
Vol 3 (1) ◽  
pp. 88
Author(s):  
Ria Lestari Pangastuti
Keyword(s):  
Student Affairs ◽  
Organizational Citizenship ◽  
Big Five ◽  
Organizational Citizenship Behavior ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Citizenship Behavior ◽  
Big Five Personality ◽  
Personality Dimension

The reasearch aim is for analizing the influence of personality dimension “The Big Five Personality” towards ORGANIZATIONAL Citizenship Behavior (OCB) (Studi Case Of Student Affairs Employees At X University). Population of this research is all employees of X University and sample is the employees who are at student affairs unit (50 people). The data were collected by sharing the quesioner to 50 respondents. The analysis of this research is Partial Least Square Structural EQUTION Model (PLS-SEM). Analysis result of PLS-SEM is there is significant influence of personality dimension, “The Big Five Personality” among five personality dimensions, alturism has the highest significance.

scholarly journals Behaviour models of audit quality reduction associated with auditor’s work stress

2021 ◽  
Vol 187 (1-2) ◽  
pp. 215-222
Author(s):  
Mannan Arifuddin ◽  
◽  
Said Darwis ◽  
Sri Sundari ◽  
◽  
...  
Keyword(s):  
Locus Of Control ◽  
Work Stress ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
External Locus ◽  
Long Period ◽  
Working Stress ◽  
Reduction Behaviour ◽  
External Locus Of Control

The current study’s main aim is to examine a behaviour model of reducing audit quality in relation to auditor work stress. The study was performed in 2020 and the cases in the current research were auditors of the Audit Board of the Republic of Indonesia (BPK), auditors of the Development Finance Audit Board (BPKP) and public accounting firm (KAP) auditors in South Sulawesi Province. The sample numbers is determined according to the sample size needed via data investigation employing the Partial Least Square approach, using a random sampling method. The data collected by utilizing a questionnaire and questionnaire data, which can be analyzed as many as 97. The output of this study indicate: (1) the long period pressure cause increase auditor working stress; (2) the long period pressure cause the reduction of audit quality behaviour; (3) the long period conflict cause increase auditors’ working stress; (4) the high role conflict cause increasement the audit quality reduction behaviour; (5) external locus of control cause increasement auditors’ working stress; (6) external locus of control will increase audit quality reduction behaviour, and (7) high work stress cause reduction of audit quality behaviour.

scholarly journals Understanding Determinants of Individual Intention to Invest in Digital Risky Investment

2019 ◽  
Vol 10 (1) ◽  
pp. 124-137
Author(s):  
Willy Abdillah ◽  
Rika Permatasari ◽  
Ernie Hendrawaty
Keyword(s):  
Emotional Intelligence ◽  
Locus Of Control ◽  
Risk Aversion ◽  
Financial Literacy ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Online Questionnaire ◽  
Risky Investment ◽  
Negative Effect

This study examines the effect of emotional intelligence, the locus of control, and risk aversion on intention to risky investment with financial literacy as moderating effect. This study uses 98 investors distributed by online questionnaire. Data examined using Partial Least Square (PLS) technique. The results show that the emotional intelligence, the locus of control have a positive effect and risk aversion and financial literacy have a negative effect on intention to a risky investment. However, there is no moderating effect of financial literacy on those direct effects. The implication for stakeholder and further research are discussed.

scholarly journals Uji Peran Mediasi Subjective Well-Being atas Pengaruh Locus of Control Terhadap Kepuasan Kerja Perawat

2020 ◽  
Vol 25 (1) ◽  
pp. 53
Author(s):  
Rini Safitri ◽  
Ahmad Syafi Syaifur Rizal
Keyword(s):  
Locus Of Control ◽  
Random Sampling ◽  
Simple Random Sampling ◽  
Well Being ◽  
Partial Least Square ◽  
Least Square ◽  
Subjective Well Being

Penelitian ini bertujuan untuk mengetahui peran subjective well-being dalam memediasi locus of control terhadap kepuasan kerja. Penelitian ini dilakukan pada perawat Rumah Sakit Islam Fatimah Banyuwangi. Populasi pada penelitian ini sebanyak 85 perawat dengan sampel responden sebanyak 70 perawat. Metode penentuan sampel menggunakan simple random sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner. Pendekatan pada penelitian ini adalah pendekatan kuantitatif, pengujian hipotesis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan locus of control berpengaruh positif dan signifikan terhadap subjective well-being ­dan kepuasan kerja, sedangkan subjective well-being tidak berpengaruh terhadap kepuasan kerja karena terdapat faktor lain yang lebih mempengaruhi kepuasan kerja perawat seperti gaji, lingkungan kerja, maupun karakteristik pekerjaan. Pada sisi lain, subjective well-being yang dimiliki perawat melekat dalam diri masing-masing dan suatu kewajiban yang harus dilakukan oleh setiap karyawan seperti bersikap baik terhadap terhadap rekan dan meningkatkan kemampuan dalam bekerja, sehingga tidak memiliki implikasi pada meningkat atau menurunnya kepuasan kerja. Oleh karena itu subjective well-being tidak berperan sebagai variabel intervening.

scholarly journals Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

2018 ◽  
Vol 14 (1) ◽  
pp. 28-39
Author(s):  
Fatia Putri Rindawan
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Related Field ◽  
Time Budget Pressure ◽  
Positive Effect

This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.

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