scholarly journals FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Jessica Vianto, Sugi Suhartono
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Self Esteem ◽  
The Self ◽  
Sufficient Evidence ◽  
Internal Factors ◽  
Big Four ◽  
Positive Effect ◽  
Public Accountant

This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure.This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign-off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.Keywords : Premature sign off, Locus of control, Self esteem, Turnover intentions

scholarly journals PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah)

2009 ◽  
Vol 9 (3) ◽  
pp. 1
Author(s):  
Hj. Falikhatun ,
Keyword(s):  
Turnover Intentions ◽  
Employee Performance ◽  
Self Esteem ◽  
Validity And Reliability ◽  
Male And Female ◽  
Dysfunctional Behavior ◽  
Negative Effect ◽  
The Difference ◽  
Positive Effect ◽  
Public Accountant

<p><em>The objective of this research are: first, examining the effect of turnover </em><em>intentions, self rate employee performance and self esteem on acceptance of </em><em>dysfunctional behavior in audit, and second tested the differences on </em><em>acceptance of dysfunctional behavior in audit for male and female auditor </em><em>Hypotheses that proposed are turnover intentions and self esteem will have </em><em>positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of </em><em>acceptance of dysfunctional behavior in audit for male and female auditor. The </em><em>population is auditors working in public accountant firm located in Central </em><em>Java. Purposive random sampling used to take the samples. Data collection </em><em>method that used is mail questionnaires method. Data analyze method is </em><em>validity and reliability analysis, classic assumption analysis and hypotheses </em><em>analysis that used multiple regression and independent sample t test. The </em><em>results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will </em><em>has positive significantly effect on acceptance of dysfunctional behavior in </em><em>audit, while turnover intentions, and self esteem have insignificant positive </em><em>effect on acceptance dysfunctional behavior. For gender prespective, </em><em>acceptance of dysfunctional behavior in audit for male and female auditor isn 't </em><em>different.</em></p><p><strong><em>Keywords: </em></strong><em>turnover intentions, self rate employee performanc, self esteem, </em><em>acceptance of dysfunctional behavior in audit, gender.</em></p>

scholarly journals PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Sample Selection ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Compensation ◽  
Purposive Sampling ◽  
Positive Effect

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

Locus of Control and Self-Esteem among American Indians and Whites: A Cross-Cultural Comparison

1981 ◽  
Vol 48 (1) ◽  
pp. 91-98 ◽  
Author(s):  
Glennelle Halpin ◽  
Gerald Halpin ◽  
Thomas Whiddon
Keyword(s):  
Locus Of Control ◽  
American Indians ◽  
Self Esteem ◽  
Cross Cultural ◽  
The Self ◽  
Cultural Comparison ◽  
Positive View ◽  
Cross Cultural Comparison ◽  
Intellectual Achievement

Compared in this study were the locus of control and self-esteem of American Indians ( n = 97) and whites ( n = 128). Contrary to previous research and theory, the two groups did not differ in locus of control as measured by the Intellectual Achievement Responsibility Questionnaire. However, they did differ in self-esteem as measured by the Coopersmith Self-esteem Inventory. The whites reported a significantly more positive view of the self than did the Indians.

scholarly journals Research Tools for Evaluating the Effects of a Vocational Horticulture Program on the Self-development of Female Inmates

1997 ◽  
Vol 7 (3) ◽  
pp. 305-308
Author(s):  
Melanie M. Migura ◽  
J.M. Zajicek
Keyword(s):  
Life Satisfaction ◽  
Locus Of Control ◽  
Social Science ◽  
Quantitative Evaluation ◽  
Self Esteem ◽  
The Self ◽  
Female Inmates ◽  
Plant Interactions ◽  
The Social ◽  
Self Development

Quantitative evaluation of horticulture vocational-therapy programs is becoming more and more critical as professionals in the area of people-plant interactions try to document the value of their programs. Evaluation tools to assess self-development of individuals studying such factors as self-esteem, life satisfaction, and locus of control have long been used in the social science disciplines. Many of these tools, either in their original forms or with some adaptations, can be successfully used to measure changes in self-development of individuals participating in horticulture programs.

scholarly journals Determinants of the Turnover Intention of Construction Professionals: A Mediation Analysis

2020 ◽  
Vol 12 (3) ◽  
pp. 954 ◽  
Author(s):  
Mehmet Nurettin Uğural ◽  
Heyecan Giritli ◽  
Mariusz Urbański
Keyword(s):  
Organizational Identification ◽  
Turnover Intention ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Voluntary Turnover ◽  
Mediating Effect ◽  
The Self ◽  
Equation Modeling ◽  
Self Construal ◽  
The Impact

The voluntary turnover rate of qualified professionals is both a critical issue and a priority issue that affects organizations in different ways. The construction industry has a set of very specific and unique characteristics that demarcates it from all other sectors. This situation is related with strong precariousness and employee turnover, as well as the extensive practice of subcontracting. Furthermore, the construction sector, with its project-based production, is more vulnerable to voluntary turnover intention. Therefore, we aimed, in this study, to determine the key factors that contribute to the voluntary turnover intentions of qualified construction professionals. In this paper, the impact of individual-level value orientations on turnover intention in the construction settings, focusing on the mediating effect of external prestige and organizational identification, are investigated. Structural Equation Modeling (SEM) is employed to estimate the causal relationships between the turnover intention and other research variables. The analyses are based on questionnaire responses from 441 construction professionals living in Istanbul. The findings indicate that an individual difference in the self-construal is related to turnover intention indirectly by virtue of employees’ perceptions of organizational prestige. Organizational identification also partially mediated the relationship between the self-construal and the turnover intention.

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.

The Motivational Effects of Diminished Self-Esteem for Employees Who Experience Abusive Supervision

2015 ◽  
Vol 43 (7) ◽  
pp. 2218-2251 ◽  
Author(s):  
Ryan M. Vogel ◽  
Marie S. Mitchell
Keyword(s):  
Turnover Intentions ◽  
Abusive Supervision ◽  
Personal Control ◽  
Field Studies ◽  
Self Esteem ◽  
The Self ◽  
Work Behavior ◽  
High Turnover ◽  
Daily Diary Study ◽  
Theoretical Perspectives

This research considers two theoretical perspectives on employees’ motivation associated with diminished self-esteem from abusive supervision. The self-defense view of diminished self-esteem suggests that abusive supervision motivates destructive behavior in an attempt to reassert personal control and protect victims’ self-image. The self-presentational view of diminished self-esteem suggests abusive supervision motivates behavior that attempts to signal fit with and value to the workgroup and organization. On the basis of these two theoretical perspectives, we examine how employees’ diminished self-esteem from abusive supervision can motivate destructive work behavior (i.e., supervisor-directed deviance, organizational deviance) and self-presentational behavior (i.e., putting on a façade, ingratiation). Additionally, employees’ turnover intentions, which are an indicator of employees’ psychological detachment from the organization, are considered a moderator of the effects of abusive supervision on diminished self-esteem and associated behavior such that high turnover intentions attenuate the effects. Results of two field studies and a daily diary study support the hypothesized model and show that abusive supervision indirectly influences employees’ workplace deviance and self-presentational behavior via diminished self-esteem. As predicted, the effects are stronger for employees with lower versus higher turnover intentions.

scholarly journals PENGARUH KARAKTERISTIK PERSONAL TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR

2020 ◽  
Vol 15 (1) ◽  
pp. 55
Author(s):  
Mellisa Arviana ◽  
Yvonne Augustine
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Positive Impact ◽  
Personal Characteristics ◽  
Primary Data ◽  
Statistical Tool ◽  
Internal Auditors ◽  
Negative Effect

<pre><em>Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of audits, either directly or indirectly. Auditor’s personal characteristics that affect the acceptance of dysfunctional audit behavior is the locus of control, organizational commitment, and turnover intentions. The purpose of this research was to determine the influence of auditors’ personal characteristics on acceptance of dysfunctional audit behavior. Data for this research is the primary data obtained through the process of filling out the questionnaire. The population for this research is the external auditors who work at various public accounting firm and internal auditors who work in various companies in Indonesia.. The hypothesis is tested by the multiple regression method using SPSS statistical tool version 22, the result of this research indicate that the locus of control has significant positive effect to the acceptance of dysfunctional audit behavior, organization commitment has negative effect to the acceptance of dysfunctional audit behavior, and organizational commitment has positive impact on behavior audit dysfunction with mediation turnover intention.</em></pre><p><em><br /></em></p>

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