Daftar Isi: Pengaruh Karakteristik Individu Terhadap Kinerja Auditor

Main Authors:	Mindarti, Ceacilia Sri, Puspitasari, Elen
Format:	Proceeding application/pdf
Terbitan:	Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana , 2015
Subjects:	locus of control organizational commitment auditor’s performance attribution theory goal-setting theory
Online Access:	http://repository.uksw.edu/handle/123456789/5912

Daftar Isi:

3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1370 - 1383
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