SIFAT MACHIAVELLIAN, PERKEMBANGAN MORAL, LOCUS OF CONTROL, DAN PENGARUHNYA TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR

Hermawan, Sigit and Setyaniduta, Galuh Indria Putri (2016) SIFAT MACHIAVELLIAN, PERKEMBANGAN MORAL, LOCUS OF CONTROL, DAN PENGARUHNYA TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR. National Seminar On Accounting and Finance 2016, Universitas Negeri Malang.

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Abstract

The purpose of this study was to test and prove the influence machiavellian nature, moral development, and locus of control on the dysfunctional audit behavior both partially and simultaneously. This research is quantitative research with hypothesis testing. The samples are 48 students of PPAk University "X" Surabaya and STIE "Y" Surabaya. The analysis tool used is multiple linear regression analysis. Primary data obtained from questionnaires measurement using a Likert scale to test the validity and reliability. The results based on the data already show a valid and reliable. Based on t test and F test showed that the Machiavellian nature, moral development, and locus of control and simultaneous partial effect of the dysfunctional audit behavior. Variable machiavellian nature and locus of control has a positive correlation to dysfunctional audit behavior while moral development has a negative correlation with dysfunctional audit behavior. These three variables have a strong relationship and direction as well as having a high percentage of the dysfunctional audit behavior. Keywords : Accounting Behavior, Machiavellian Nature, Moral Development, Locus of Control and Dysfunctional Audit Behavior.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	05 Jun 2018 04:29
Last Modified:	05 Jun 2018 04:29
URI:	http://eprints.umsida.ac.id/id/eprint/3314

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