FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT
Abstract
The aim of this research is to analyze the factors that affect auditor’s behavior in audit conflict situation. The subjects of this research are auditors’ who work in public accounting firm in Yogyakarta, Solo, and Semarang region. 84 responders are chosen to be analyzed using convinience sampling method. This study use SPSS as the instrument to analyze data.
Based on the analysis the result shows that the educational level, auditors’ experience, ethical thought, and Locus of control do not have effect on auditor’s behavior on audit conflict situation, the professional commitment has positive effect on auditor’s behavior on audit conflict situation.