Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations

Autor:	Widya Ais Sahla, Emy Iryanie
Jazyk:	indonéština
Rok vydání:	2018
Předmět:	audit conflict ethical reasoning level of education locus of control (loc) machiavellianism Accounting. Bookkeeping HF5601-5689
Zdroj:	Akrual: Jurnal Akuntansi, Vol 10, Iss 1, Pp 15-26 (2018)
Druh dokumentu:	article
ISSN:	2085-9643 2502-6380
DOI:	10.26740/jaj.v10n1.p15-26
Popis:	This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires to auditors working at Public Accounting Firm in South Kalimantan. The analysis technique used is with multiple regressions. The results show that individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning have been shown to significantly affect auditor behavior in conflict situations.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/57d9d81a7fdf4263878f9d80ed03cf7f Zobrazit plný text záznamu View record in DOAJ