The Effect Of Locus Of Control And Equity Sensitivity On The Effect Of Accountants' Ethical Behavior (Empirical Study At A Public Accounting Firm In Medan City)

Aulia Ulfa Ramadhani, Riva Ubar Harahap

Abstract


This research was conducted to see the effect ofLocus Of Control and Equity Sensitivityon Accountants' Ethical Behavior partially and simultaneously. This research is associative, ie research conducted to see the effect of one or more variables with other variables. The population used in this study were all public accountants who worked in public accounting firms in Medan City. The sampling technique used is saturated sampling. The data collection technique used in this study was to distribute questionnaires to research respondents. The data analysis method used is multiple linear analysis. The results of the study are as follows: (1)Locus Of Controlpositive and significant effect on the Ethical Behavior of Accountants, (2)Equity Sensitivityno positive and significant effect on the Ethical Behavior of Accountants, (3)Locus Of ControlandEquity Sensitivitysimultaneously influence the Ethical Behavior of Accountants.


Full Text:

PDF

References


Agoes, Sukrisno. 2012."auditing. Jakarta : Salemba Empat

Agoes, Sukrisno. 2009.Business and Professional Ethics.Jakarta : Salemba Empat

Azuar Juliandi,et al. 2014."Business Research Methodology. Medan : UMSU Press Betti

Susanti. 2014. "Effect of Locus Of Control, Equity Sensitivity, Ethical Sensitivity and Gender Against Ethical Behavior of Accountants. Padang

Diaz Priantara State University. 2017.Reflections for the Auditor Profession on the KPMG and PwC Cases. www.warta Ekonomi.co.id

Dyah Ayu Safitri. 2017."Effect of Obedience Pressure, Locus Of Control, Task Complexity and Self Efficacy Against Audit Judgment. muhammadiyah Surakarta university.

Eni Widiastuti. 2015."The Influence of Ethical Orientation, Equity Sensitivity, and Javanese Culture on Ethical Behavior of Auditors at Public Accounting Firms in Yogyakarta.Yogyakarta State University.

Yes, Ulum Aldin. 2018."SNP Finance Case, OJK Sanctions Public Accounting Firms. https://katadata.co.id.

M. Nur Ghufron and Rini Risnawita S. 2017."Psychological Theories. Jogjakarta : Ar-ruzz Media Margie Christianty Poluan. 2016."Effect of Locus Of Control, Self Esteem, Equity Sensitivity.

Internal Auditors on Audit Quality With Gender as Moderating Variable. Sam Ratulangi University.

Michael Cornelis Maengkom. 2016."Effect of Audit Expertise, Task Complexity and Locus Of External Control Against Audit Judgment. Hasanuddin University

Komang Adi Kurniawan Saputra. 2012."The Effect of Locus Of Control on Performance and Internal Auditor Job Satisfaction with Tri Hita Karana Culture as Moderating Variable. Ganesha University of Education.

Ryan Widarma E. 2012."The Effect of Locus Of Control on the Relationship of Budgetary Participation and Budgetary SlackPadang State University.

Ruth Novita Dani Kusuma. 2017."Analysis of the Effect of Equity Sensitivity and Ethical Sensitivity Towards Ethical Behavior of Auditors at KAP in Surabaya City. Atma Jaya University Yogyakarta.

Tempo.co. 2017."Ernest & Young Indonesia Partners Fined IDR 13 Billion in the United States. https://business.tempo.com.

Tim, CNN Indonesia. 2018."SNP Finance Case, Two Public Accounting Firms Suspected Guilty. https://www.cnnindonesia.com.


Refbacks

  • There are currently no refbacks.