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Judul: Pengaruh Locus of Control terhadap Penerimaan Perilaku Disfungsional Audit dengan Kinerja Auditor sebagai Variabel Mediasi
Penulis: Maria Hehanusa  || email:
Jurnal: Cita Ekonomika Vol. 7 no. 2 - hal. 211-219 Tahun 2013  [ Ekonomi dan Bisnis ]
Keywords:  Locus of Control , Performance Auditor , audit and dysfunctional behavior
Abstract: This study aims to obtain empirical evidence about the Influence of Locus of Control Against Acceptance of Dysfunctional Behavior Performance Audit by the Auditor as a variable in Mediation (case study BPK and CPC Representative Maluku Province of Indonesia). This study is a survey using a questionnaire , which is administered directly to the auditor who worked on the BPK and BPK RI Representative in Maluku Province. Questionnaires were distributed as much as 65 copies , which go back as many as 58 copies and is worth analyzing as many as 43 copies. Analysis using multiple regression models. The results showed variable locus of control is significant positive effect on acceptance of dysfunctional audit behavior , locus of control has no effect on the performance of the auditor, the auditor 's performance also does not affect the acceptance of dysfunctional audit behavior and performance of auditors can not mediate the relationship of locus of control and acceptance behavior dysfunctional.
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