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Journal : Jurnal Keuangan dan Bisnis

Locus Of Control Sebagai Varibel Moderasi Hubungan Kompleksitas Tugas Dan Kinerja Auiditor hastuti, sri; Sundari, Siti
Jurnal Keuangan dan Bisnis Vol 16 No 2 (2018): Jurnal Keuangan dan Bisnis Edisi Oktober 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.447 KB) | DOI: 10.32524/jkb.v16i2.402

Abstract

Research Objectives to prove the influence of the complexity of the tasks faced by the Auditor on performance in carrying out duties as an Auditor. The complexity of tasks related to various problems in the company requires locus of control from internal and external to maintain independence and competence.The first auditor performance case occurred in 2002 with the disclosure of the Enron case involving the KAP in the big five, Athur Anderson. In 2008 the Telkom case affected the closure of KAP Edy Priyanto, and there were still many other cases which were violations of the accountant's code of ethics.This research is in the form of quantitative, with proof of the complexity of the task and locus of control on the performance of the auditor. Sample 46 Junior auditors from several KAPs in Surabaya, using the Partial Least Square test, the result that the complexity of the task affects the performance of the Auditor and the interaction of the complexity of the task with locus of control does not affect the performance of the Auditor.
Locus Of Control Sebagai Varibel Moderasi Hubungan Kompleksitas Tugas Dan Kinerja Auiditor hastuti, sri; Sundari, Siti
Jurnal Keuangan dan Bisnis Vol 16 No 2 (2018): Jurnal Keuangan dan Bisnis Edisi Oktober 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.447 KB) | DOI: 10.32524/jkb.v16i2.402

Abstract

Research Objectives to prove the influence of the complexity of the tasks faced by the Auditor on performance in carrying out duties as an Auditor. The complexity of tasks related to various problems in the company requires locus of control from internal and external to maintain independence and competence.The first auditor performance case occurred in 2002 with the disclosure of the Enron case involving the KAP in the big five, Athur Anderson. In 2008 the Telkom case affected the closure of KAP Edy Priyanto, and there were still many other cases which were violations of the accountant's code of ethics.This research is in the form of quantitative, with proof of the complexity of the task and locus of control on the performance of the auditor. Sample 46 Junior auditors from several KAPs in Surabaya, using the Partial Least Square test, the result that the complexity of the task affects the performance of the Auditor and the interaction of the complexity of the task with locus of control does not affect the performance of the Auditor.