scholarly journals PENGARUH PROFESIONALISME DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU RIAU

2021 ◽  
Vol 7 (3) ◽  
pp. 160-166
Author(s):  
Badewin Badewin ◽  
Sarmiati Sarmiati
Keyword(s):  
Locus Of Control ◽  
Convenience Sampling

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh profesionalisme dan locus of control terhadap kinerja auditor pada kantor akuntan publik di Pekanbaru. Populasi dalam penelitian ini adalah auditor yang bekerja pada 9 KAP di Pekanbaru. Metode penentuan sampel dalam penelitian ini dilakukan dengan menggunakan teknik convenience sampling. Responden dalam penelitian ini berjumlah 60 auditor yang bekerja di  KAP Pekanbaru. Jumlah kuesioner yang disebar 60 kuesioner. Namun, yang kembali dan dapat digunakan untuk analisis lebih lanjut sebanyak 42 kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS 26.00. Model analisis data digunakan adalah uji validitas, dan reabilitas. Hasil penelitian menunjukan bahwa, variabel profesionalisme dan locus of control(Loc) berkontribusi sebanyak 20,4 persen pada Kinerja auditor sedangkan sisanya 79,6 persen dipengaruhi oleh variabel lain yang tidak dimasukan ke model penelitian.

scholarly journals EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT

2017 ◽  
Vol 6 (1) ◽  
pp. 63
Author(s):  
Provita Wijayanti ◽  
Rustam Hanafi
Keyword(s):  
Locus Of Control ◽  
Job Performance ◽  
Time Budget ◽  
Internal Auditor ◽  
Convenience Sampling ◽  
Time Budget Pressure

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan di mana seorang auditor akan menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi kliennya. Sedangkan dysfunctional audit behavior merupakan suatu tindakan yang dapat menjadikan penurunan pada kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada lembaga audit Pemerintah di Jawa Tengah. Datapenelitian diperoleh dari pengisian kuesioner sejumlah 150 auditor di Kantor Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, Inspektorat Kota, dan Inpektorat Provinsi. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data menggunakan uji regresi. Hasil penelitian ini menunjukkan bahwa faktor internal yang meliputi variabel locus of control, job performance dan komitmen profesionalisme terbukti hanya variable komitmen profesionalisme yang berpengaruh positif dan signifikan terhadap disfunctional audit behavior (DAB). Sedangkan faktor eksternal yang meliputi variabel time budget pressure dan etika profesi terbukti tidak berpengaruh terhadap disfunctional audit behavior (DAB).

Flourishing or Languishing? The Relationship Between Mental Health, Health Locus of Control and Generalised Self-Efficacy

2021 ◽  
pp. 003329412110404
Author(s):  
Amber Giblett ◽  
Gene Hodgins
Keyword(s):  
Mental Health ◽  
Locus Of Control ◽  
Self Efficacy ◽  
Online Survey ◽  
Health Locus Of Control ◽  
Cross Sectional ◽  
Convenience Sampling ◽  
And Coping ◽  
Health Promotion Interventions ◽  
The Relationship

Mental health is a core component of overall wellbeing and can contribute to positive functioning and purpose in life. Mental health is purportedly related to the constructs of generalised self-efficacy (GSE) and health locus of control (LOC). Most research, however, has explored GSE and LOC and their relationship with psychopathology, or defined mental health as a lack of psychopathology indicators. This contradicts the two continua model of mental health, as it does not incorporate positive mental functioning. The current study sought to re-examine the relationship between health LOC, GSE, and mental health, whilst controlling for potential confounding factors. It was anticipated that health LOC and GSE would predict mental health. A sample of 224 adults completed an online survey comprised of validated psychometric tools scales. Regression analyses were conducted to determine whether health LOC and GSE predicted mental health, after controlling for self-esteem, social support, and coping. Results indicated that GSE was a significant unique positive predictor of mental health. Health locus of control was not a significant predictor of mental health. Limitations were present, including a cross-sectional research design and use of convenience sampling. This study builds upon existing research in providing a better understanding of contributors to mental health, which may assist in the development of evidence-based mental health promotion interventions.

scholarly journals Faktor-faktor yang Mempengaruhi Finance Behavior Angkatan Kerja di Jakarta

2021 ◽  
Vol 5 (2) ◽  
pp. 167
Author(s):  
Claudia Rara Anggitha
Keyword(s):  
Locus Of Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Work Force ◽  
Financial Knowledge ◽  
Financial Behavior ◽  
Equation Modeling ◽  
Level Of Education ◽  
Convenience Sampling ◽  
Processing Techniques

The purpose of this research is to analyze the influence of Level of Education, Financial Experience, Financial Attitude, Financial Knowledge and Locus of Control on Financial Behavior. The subjects of this research are work force in Jakarta. Sample was selected using convenience sampling method amounted to 100 respondents. Data processing techniques using structural equation modeling what helped by SmartPLS.3.0 program. The result of this study reveals that Level of Education, Financial Experience, Financial Attitude and Financial Knowledge do affect significantly on Financial Behavior, while Locus of Control does not affect significantly on Financial Behavior. Tujuan dari penelitian ini adalah untuk menganalisis adanya pengaruh Tingkat Pendidikan, Pengalaman Keuangan, Sikap Keuangan, Pengetahuan Keuangan dan Lokus Kendali terhadap Perilaku Keuangan. Subjek penelitian ini adalah angkatan kerja di Jakarta. Sampel dipilih menggunakan metode convenience sampling berjumlah 100 responden. Teknik pengolahan data menggunakan pemodelan persamaan struktural yang dibantu oleh program SmartPLS.3.0. Hasil penelitian ini menunjukkan bahwa Tingkat Pendidikan, Pengalaman Keuangan, Sikap Keuangan, Pengetahuan Keuangan berpengaruh secara signifikan terhadap Perilaku Keuangan, sedangkan Lokus Kendali tidak berpengaruh signifikan terhadap Perilaku Keuangan.

scholarly journals The effect of professionalism and locus of control on the auditor�s job performance with working motivation as intervening variable

2015 ◽  
Vol 5 (2) ◽  
pp. 197
Author(s):  
Alex Dwiputra Siregar ◽  
Joicenda Nahumury
Keyword(s):  
Locus Of Control ◽  
Job Performance ◽  
Path Analysis ◽  
Sampling Method ◽  
Work Motivation ◽  
Primary Data ◽  
Analysis Method ◽  
Audit Firms ◽  
Convenience Sampling ◽  
Chartered Accountants

This research aims to analyze the effect of professionalism and locus of control on the auditors job performance using work motivation as intervening variable. This study uses primary data obtained by distributing questionnaires to auditors who work at Audit Firms in Surabaya area listed on the Audit Firms (KAP) Directory issued by the Institute of Indonesia Chartered Accountants (IAPI) in 2010. The sampling is using convenience-sampling method, while the data analysis method is using path analysis. The result of path analysis test shows that (1) professionalism has an effect on the value of job performance (2) professionalism has no significant effect on the value of job performance with work motivation as an intervening variable (3) locus of control has no significant effect on the auditors job performance (4) locus of control has significant effect on the auditors job performance with work motivation as an intervening variable.

scholarly journals Pengaruh: Financial Attitude, Financial Knowledge Locus Of Control Terhadap Perilaku Manajemen Keuangan

2021 ◽  
Vol 3 (4) ◽  
pp. 1087
Author(s):  
Laurensia Agustine ◽  
Indra Widjaja
Keyword(s):  
Data Analysis ◽  
Locus Of Control ◽  
Financial Management ◽  
Structural Equation ◽  
Sampling Method ◽  
Structural Equation Models ◽  
Financial Knowledge ◽  
Management Behavior ◽  
Analysis Technique ◽  
Convenience Sampling

This study aims to analyze the influence of financial attitude, financial knowledge and locus of control on financial management behavior in 212 students of the Faculty of Economics and Business, Tarumanagara University. The sample was selected using convenience sampling method. The data analysis technique was using Structural Equation Models (SEM) with Smart-PLS version 3.3.3. The results of this study reveals that financial attitude and financial knowledge have an influence on financial management behavior, while locus of control have no effect on financial management behavior. Penelitian ini dilakukan untuk mengetahui pengaruh financial attitude, financial knowledge dan locus of control terhadap perilaku manajemen keuangan pada 212 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tarumanagara. Teknik pemilihan sampel yang digunakan adalah metode convenience sampling. Teknik analisis data menggunakan Structual Equation Models (SEM) dengan program Smart-PLS versi 3.3.3. Hasil penelitian menunjukkan bahwa financial attitude dan financial knowledge berpengaruh terhadap perilaku manajemen keuangan, sedangkan locus of control tidak berpengaruh terhadap perilaku manajemen keuangan.

scholarly journals PENGARUH INSENTIF, TIME PRESSURE, PENGALAMAN AUDITOR, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT

2019 ◽  
Vol 13 (2) ◽  
pp. 111
Author(s):  
Synthia Ariani ◽  
Hasnawati Zainal
Keyword(s):  
Locus Of Control ◽  
Structural Equation ◽  
Time Pressure ◽  
Sampling Technique ◽  
Analysis Data ◽  
Equation Modeling ◽  
Certified Public Accountants ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Convenience Sampling

<p><em>The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. </em><em>This research found that </em><em>incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.</em></p>

scholarly journals PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta)

Equity ◽  
2016 ◽  
Vol 19 (1) ◽  
pp. 38
Author(s):  
Muhammad Sidqi Ridho ◽  
Rini Rini
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Local Government ◽  
Multiple Regression Analysis ◽  
Ethnic Group ◽  
Multiple Regression ◽  
Sampling Method ◽  
Professional Commitment ◽  
Methods Of Analysis ◽  
Convenience Sampling

The purpose of this study was to examine the influence of professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of  local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.

scholarly journals The Antecedents of Financial Wellness among Young Employees: Empirical Evidence in Kuala Lumpur

2019 ◽  
Vol 5 (2) ◽  
pp. 29
Author(s):  
Zahariah Mohd Zain ◽  
Irfah Najihah Basir Malan ◽  
Marziah Mokhtar ◽  
Azlin Shafinaz Mohamad Arshad ◽  
Arlinah Abdul Rashid ◽  
...  
Keyword(s):  
Locus Of Control ◽  
Work Environment ◽  
Significant Relationship ◽  
Financial Stress ◽  
Financial Behavior ◽  
Kuala Lumpur ◽  
Financial Wellness ◽  
On Line ◽  
Convenience Sampling ◽  
Stress Work

The purpose of this study is to examine the antecedents of financial wellness among young employees in Kuala Lumpur. A survey was carried out to acquire data from 324 young employees using a self-administered on-line questionnaire, utilizing convenience sampling. Results showed that financial stress, work environment, locus of control and financial behavior has significant relationship with financial wellness. It was found that financial stress, work environment, locus of control and financial behavior has significant effect on respondents’ financial wellness. Based on the results, financial wellness can be enhanced through the decreased of the employees’ financial stress and increasing of their work environment, locus of control and financial behavior.

PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta)

Equity ◽  
2016 ◽  
Vol 19 (1) ◽  
pp. 38
Author(s):  
Muhammad Sidqi Ridho ◽  
Rini Rini
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Local Government ◽  
Multiple Regression Analysis ◽  
Ethnic Group ◽  
Multiple Regression ◽  
Sampling Method ◽  
Professional Commitment ◽  
Methods Of Analysis ◽  
Convenience Sampling

The purpose of this study was to examine the influence of professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of  local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.

scholarly journals Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

2016 ◽  
Vol 19 (3) ◽  
pp. 441
Author(s):  
Aprina Nugrahesthy Sulistya Hapsari
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Structural Equation ◽  
Personal Characteristics ◽  
Personal Characteristic ◽  
Equation Model ◽  
Dysfunctional Behavior ◽  
Convenience Sampling ◽  
Personal Performance ◽  
The Relationship

<p><em>Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><em><strong> </strong></em></p><p>Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.<em><br /></em></p>

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