Open AccessPERAN LOCUS OF CONTROL TERHADAP PERSEPSI INDEPENDENSI AUDITOR
Author(s) -
Alwan Sri Kustono
Publication year - 2016
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2003.v7.i3.1981
Subject(s) - audit , psychology , locus of control , perception , contingency table , social psychology , contingency , accounting , statistics , business , mathematics , linguistics , neuroscience , philosophy
This study has purposes to examine the effect of locus of control in considering acceptance of auditing. Locus of control is believed to able to explain a human behavioral because it determine perception of something. Two hypotheses that relate between auditor's LoC and acceptance to audit viewed from independency aspect. Instrument of this study use cross tabulation to view its contingency coefficient.The questionnaire is used to measure auditor's preference. Data collected from 57 respondents to analyze lhe relation between LoC and independency. The result shows that LoC does not influenced the consideration value of auditor's independency. Auditors have the same consideration to tend to the auditing fee (64,9%). Therefore, the null hypotheses that state is an influence of LoC in considering independency aspect are rejected.