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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/5912
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dc.contributor.authorMindarti, Ceacilia Sri-
dc.contributor.authorPuspitasari, Elen-
dc.description3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1370 - 1383en_US
dc.description.abstractThis 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 auditorsen_US
dc.publisherFakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacanaen_US
dc.subjectlocus of controlen_US
dc.subjectorganizational commitmenten_US
dc.subjectauditor’s performanceen_US
dc.subjectattribution theoryen_US
dc.subjectgoal-setting theoryen_US
dc.titlePengaruh Karakteristik Individu Terhadap Kinerja Auditor : Studi Empiris Auditor di Kantor Akuntan Publik (KAP) di Indonesiaen_US
Appears in Collections:3rd Economics & Business Research Festival 2014 : Business Dynamics Toward Competitive Economic Region of ASEAN

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