ASTI PUTRI PRATIWI (2017) PENGARUH KONFLIK PERAN TERHADAP AUDITOR JUDGMENT BIAS DENGAN UKURAN KANTOR AKUNTAN PUBLIK, SIFAT KEPRIBADIAN DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17362

Abstract

Auditor personality is an interesting topic in accounting field because the research on the personality of an accountant is still rarely in Indonesia. This research was aimed to examine the moderating effect of Public Accounting Firm size, personality traits and locus of control on correlation between role conflict and auditor judgment bias. The sample of this research are auditors who work at public accounting firm in Java using regression analysis as the analysis method. The result showed that only role conflict which is moderated by locus of control internal that have significant effect on auditor judgment bias. This indicates that the auditor personality and the size of public accounting firm doesnt affect their professionalism in making judgments.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: AUDITOR JUDGMENT, ROLE CONFLICT, PERSONALITY, LOCUS OF CONTROL. AUDITOR JUDGMENT, KONFLIK PERAN, KEPRIBADIAN, LOCUS OF CONTROL
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:55
URI: https://etd.umy.ac.id/id/eprint/57987

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