Pengaruh Karakteristik Individu Terhadap Kinerja Auditor
This study aims to analyze the influence of individual characteristics of auditors in terms of locus of control and organizational commitment to the performance of auditors. The theories that be used in this study are attribution theory and goal setting theory. Auditors in a public accounting firm i...
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| Format: | Article |
| Language: | English |
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Universitas Kristen Satya Wacana
2016-06-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | http://ejournal.uksw.edu/jeb/article/view/286 |
| _version_ | 1797423637084504064 |
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| author | Ceacilia Sri Mindarti |
| author_facet | Ceacilia Sri Mindarti |
| author_sort | Ceacilia Sri Mindarti |
| collection | DOAJ |
| description | This study aims to analyze the influence of individual characteristics of auditors in terms of locus of control and organizational commitment to the performance of auditors. The theories that be used in this study are attribution theory and goal setting theory. Auditors in a public accounting firm in Indonesia with a minimum term of one year are selected as samples in this study. The research data were collected by questionnaires, which were processed using regression analysis. The results showed that individual characteristics which are locus of control and organizational commitment were influenced the performance of auditors. The results will contribute to the development of the auditing literature, especially regarding to the influence of individual characteristics on the auditor’s performance as well as performance of auditors. |
| first_indexed | 2024-03-09T07:50:50Z |
| format | Article |
| id | doaj.art-89ac9d8baa4449988f8be6d234b572e4 |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-09T07:50:50Z |
| publishDate | 2016-06-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-89ac9d8baa4449988f8be6d234b572e42023-12-03T01:51:58ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472016-06-01183597410.24914/jeb.v18i3.286263Pengaruh Karakteristik Individu Terhadap Kinerja AuditorCeacilia Sri Mindarti0Fakultas Ekonomika dan Bisnis, Universitas STIKUBANKThis study aims to analyze the influence of individual characteristics of auditors in terms of locus of control and organizational commitment to the performance of auditors. The theories that be used in this study are attribution theory and goal setting theory. Auditors in a public accounting firm in Indonesia with a minimum term of one year are selected as samples in this study. The research data were collected by questionnaires, which were processed using regression analysis. The results showed that individual characteristics which are locus of control and organizational commitment were influenced the performance of auditors. The results will contribute to the development of the auditing literature, especially regarding to the influence of individual characteristics on the auditor’s performance as well as performance of auditors.http://ejournal.uksw.edu/jeb/article/view/286locus of controlorganizational commitmentauditor’s performanceattribution theorygoal setting theory |
| spellingShingle | Ceacilia Sri Mindarti Pengaruh Karakteristik Individu Terhadap Kinerja Auditor Jurnal Ekonomi dan Bisnis locus of control organizational commitment auditor’s performance attribution theory goal setting theory |
| title | Pengaruh Karakteristik Individu Terhadap Kinerja Auditor |
| title_full | Pengaruh Karakteristik Individu Terhadap Kinerja Auditor |
| title_fullStr | Pengaruh Karakteristik Individu Terhadap Kinerja Auditor |
| title_full_unstemmed | Pengaruh Karakteristik Individu Terhadap Kinerja Auditor |
| title_short | Pengaruh Karakteristik Individu Terhadap Kinerja Auditor |
| title_sort | pengaruh karakteristik individu terhadap kinerja auditor |
| topic | locus of control organizational commitment auditor’s performance attribution theory goal setting theory |
| url | http://ejournal.uksw.edu/jeb/article/view/286 |
| work_keys_str_mv | AT ceaciliasrimindarti pengaruhkarakteristikindividuterhadapkinerjaauditor |