Pengaruh Locus Of Control, Komitmen Profesional, Dan Pengalaman Audit Terhadap Perilaku Auditor Dalam Situasi Konflik Audit Pada Kantor Akuntan Publik Di Bandung

Nadiyya Harum Kamilah Nakula, Yane Devi Anna

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh locus of control, komitmen profesional, pengalaman audit, dan perilaku auditor dalam situasi konflik audit pada KAP di Bandung.populasi penelitian ini adalah auditor pada KAP di Bandung. Sebanyak 38 sampel diperoleh menggunakan metode conveniece sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa secara simultan variabel locus of control, komitmen professional, dan pengalaman audit berpengaruh signifikan terhadap perilaku auditor dalam situasi konflik audit. Berdasarkan pengujian secara parsial variabel locus of control dan komitmen profesional berpengaruh signifikan terhadap perilaku auditor dalam situasi konflik audit. Sedangkan variabel pengalaman audit tidak berpengaruh signifikan terhadap perilaku auditor dalam situasi konflik audit. Kata kunci: locus of control, komitmen profesional, pengalaman audit, perilaku auditor dalam situasi konflik audit ABSTRACT This study aims to examine the influence of locus of control, professional commitment, and audit experiences on auditors’ behavior in an audit conflict situation at audit firms in Bandung. As many as 38 samples were obtained using convenience sampling methods. This study used multiple regression analysis. The results show that variables such as locus of control, professional commitment, and audit experiences have a significant effect simultaneously to auditors’ behavior in an audit conflict situation. Based on partially test results show that locus of control and professional commitment has a positive significant effect on auditors’ behavior in an audit conflict situation. But audit experiences don’t have significant effect on auditors’ behavior in an audit conflict situation. Keywords: locus of control, professional commitment, audit experiences, auditors’ behavior in an audit conflict situation

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