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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/5912
Title: Pengaruh Karakteristik Individu Terhadap Kinerja Auditor : Studi Empiris Auditor di Kantor Akuntan Publik (KAP) di Indonesia
Authors: Mindarti, Ceacilia Sri
Puspitasari, Elen
Keywords: locus of control;organizational commitment;auditor’s performance;attribution theory;goal-setting theory
Issue Date: 2014
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: This study was conducted to analyze the influence of individual characteristics of auditors in terms of locus of control and organizational commitment to the performance of auditors. The important issue that motivated this study due to several cases involving auditors. The theory that be used in this study are attribution theory and goal setting theory. Auditors in public accounting firm in Indonesia with a minimum term of one year is selected sample in this study. Data were collected by questionnaire and data processing conducted by using regression. The results showed that the characteristic of the individual that is the locus of control and organizational commitment have influence on the performance of auditors. The results obtained in this study is intended to contribute to the development of the auditing literature, especially regarding the influence of individual characteristics on the performance of the auditor, so it can be used as a reference in similar studies as well as a consideration for the public accounting firm to determine policy in order to improve the performance of auditors
Description: 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1370 - 1383
URI: http://repository.uksw.edu/handle/123456789/5912
ISBN: 9789793775555
Appears in Collections:3rd Economics & Business Research Festival 2014 : Business Dynamics Toward Competitive Economic Region of ASEAN



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