The Influence of Locus of Control and Professional Commitment Toward Auditor’s Behavior in Conflict Situation
Journal Title: IOSR Journal of Economics and Finance (IOSR-JEF) - Year 2018, Vol 9, Issue 4
Abstract
The purpose of this research is to find out the influence of locus of control and professional commitment toward auditor’s behavior in conflict situations. A sample of this research used functional staff of local government auditor in Kolaka District. Data that applied for this research was primary data from questionnaire instrument. Using doubled linear regression analysis method showed that locus of control and professional commitment significantly influenced auditor’s behavior in conflict situation simultaneously. It means that by having a high level of internal locus of control and professional commitment, it can help the auditor to choose the best decision when the conflict situation occurs. Then, partly, the result indicated that locus of control has a significant influence on auditor’s behavior in conflict situation by 0.001 significant level. This number indicated that auditor with a dominant internal locus of control would be able to manage the auditing work in conflict situations. The result also partially stated that professional commitment significantly influences auditor’s behavior in conflict situation by 0.039 significant level. The auditor can behave more independently in conflict situations by having the high professional commitment.
Authors and Affiliations
Nur Asni, Nasrullah Dali, Tuti Dharmawaty, Amalia Anggraeni Syafitri
Keywords
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- EP ID EP414899
- DOI 10.9790/5933-0904037583.
- Views 194
- Downloads 0
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