Noviandari, Tarenza (2024) Pengaruh Locus Of Control Eksternal, Komitmen Profesional, Kompleksitas Tugas terhadap Moral Reasoning dan Perilaku Disfungsional Audit. (The Influence of External Locus of Control, Professional Commitment, Task Complexity on Moral Reasoning and Dysfunctional Audit Behavior). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This research was conducted with the aim of finding out whether moral reasoning as mediation can influence dysfunctional audit behavior. The research was conducted at a Public Accounting Firm in the City of Surabaya, with a sample of 60 auditors. Hypothesis testing in research uses the SmartPLS 3.0 application with outer model and inner model testing. The research results show that moral reasoning has a significant effect on dysfunctional audit behavior. So it shows that with moral reasoning, auditors must be careful in taking action and making decisions to prevent dysfunctional audit behavior. Dysfunctional audit behavior can occur due to fraud or behavior that deviates from audit standards carried out by an auditor in carrying out audit tasks.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Dysfunctional Audit Behavior, Moral Reasoning, External Locus of Control, Professional Commitment, Task Complexity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000035 Tarenza Noviandari |
| Date Deposited: | 13 Aug 2024 02:00 |
| Last Modified: | 27 Aug 2024 04:25 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/29631 |
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