Hubungan Karakteristik Personal dan Subyek Penilai Kinerja Auditor terhadap Penerimaan Dysfunctional Audit Behavior

Abstract

Penelitian ini menguji hubungan antara karakteristik personal dan subyek penilai kinetja auditor terhadap penerimaan perilaku disfungsional dalam lingkup audit. Penelitian ini menggunakan telmik convenience sampling dengan menggunakan kuesioner dalam pengumpulan datanya kepada auditor di KAP Kota Semarang dan Surakarta. Analisis data. dengan menggunakan Model Persamaan Struktural (SEM) dengan bantuan program Li.srel 8.8. Hasil dari pengujian bipotesis mengindikaaikan bahwa tidak ada hubungan antara k:arakteristik personal (locus of control, tingka.t kinetja pribadi karyawan, komitmen organisasi dan turnover intention) dengan penerimaan perilaku disfungaional dalam roa.ng Ungkup audit. Sementara itu di lain sisi terdapat hubungan antara subyek penilai kinetja auditor dengan penerimaan perilaku disfungaional dalam rwmg lingkup audit.

'!his research aimed to fmd the correlation between Personal auditor characteristics and subjects assessor audit performance on acceptance of dysfunctional audit behavior. This resea:roh uses the empirical with convenience sampling technique in the data collection to auditors who work at Public Registered Accountant finn in Semarang and Surakarta. Indonesia. Data were analyzed by using Structural Equation Model (SEM) with the program LISREL 8.8. The result of hypothesis examination indicates that there is no correlation between personal characteristics (locus of control, personal employee performance, organizational commitment and turnover intention) and acceptance of audit dysfunctional behavior. Meanwhile, there is a correJation between subject assessor audit performance and acceptance of dysfunctional audit behavior.