Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik
Abstract
This study aims to determine the effect of locus of control and professional commitment on auditor’s ethical behavior in conflict situations. This research was conducted at a public accounting firm (KAP) in Bali. The sample used in this study amounted to 40 and in its determination using simple random sampling technique. The data analysis technique used multiple linear regression analysis and data collection was done using a questionnaire. Based on the analysis, it was found that locus of control and professional commitment had a positive effect on auditors' ethical behavior in conflict situations. This shows that auditors who have self-confidence in their profession can behave ethically when making decisions in conflict situations.
Keywords: Locus of Control; Professional Commitment; Auditor Behavior.
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References
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Asni, N., Dali, N., Tuti, D., & Syafitri, A. A. (2018). The Influence of Locus of Control and Professional Commitment Toward Auditor’s Behavior in Conflict Situation. IOSR Journal of Economics and Finance (IOSR-JEF), 9(4), 75–83. https://doi.org/10.9790/5933-0904037583
Chadegani, A. A., Mohamed, Z. M., & Iskandar, T. M. (2015). The Influence of Individual Characteristics on Auditor’s Intention to Report Errors. Journal of Economics, Business and Management, 3(7), 710–714. https://doi.org/10.7763/joebm.2015.v3.271
Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003). Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. Journal of Applied Business Research (JABR), 19(1). https://doi.org/10.19030/jabr.v19i1.2151
Ford, R. C., & Richardson, W. D. (1994). Ethical Decision Making: A Review of the Empirical Literature. Journal of Business Ethics, 13(3), 205–221. https://doi.org/10.1007/BF02074820
French, W., & Allbright, D. (1998). Resolving a Moral Conflict Through Discourse. Journal of Business Ethics, 17(2), 177–194. https://doi.org/10.1023/A:1005792208264
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Iswari, T. I., & Kusuma, I. (2013). The Effect of Organizational-Professional Conflict towards Professional Judgment by Public Accountant Using Personality Type, Gender, and Locus of Control as Moderating Variables. Review of Integrative Business and Economics Research, 2(22), 434–449. http://buscompress.com/uploads/3/4/9/8/34980536/riber_b13-172__434-448_.pdf
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Morris, J. T. (2014). The Impact of Authentic Leadership and Ethical Firm Culture on Auditor Behavior. Journal of Behavioral Studies in Business, 7(September).
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior, 14(2), 224–247. https://doi.org/10.1016/0001-8791(79)90072-1
Munawir, H. . (2008). Auditing Modern Buku 1. BPFE.
Nadirsyah, & Zuhra, I. M. (2009). Locus of Control, Time Budget Pressure dan Penyimpangan Perilaku Dalam Audit. Jurnal Telaah Dan Riset Akuntansi, 2(2), 104–116.
Prasetyo, A. P. (2010). Pengaruh Locus of Control, Pengalaman Auditor, Komitmen Profesional dan Etika Profesional Terhadap Perilaku Auditor dalam Situasi Konflik Audit. Skripsi. Universitas Islam Negeri Syarif Hidayatullah.
Putri, R. F., Maksum, A., & Abubakar, E. (2013). Pengaruh Persepsi Profesi, Kesadaran Etis dan Independensi Auditor Terhadap Komitmen Profesi Akuntan Publik di Kota Medan. Jurnal Telaah Dan Riset Akuntansi, 6(2), 140–149.
Ramdani, H. (2010). Analisis Komitmen Profesionalisme Pengaruhnya Terhadap Ketaatan Pelaksanaan Etika Profesi Akuntan Publik. Skripsi. Universitas Komputer Indonesia.
Shafer, W. E. (2009). Ethical Climate, Organizational-Professional Conflict and Organizational Commitment: A Study of Chinese Auditors. Accounting, Auditing and Accountability Journal, 22(7), 1087–1110. https://doi.org/10.1108/09513570910987385
Soepriadi, S., Gunawan, H., & Utomo, H. (2015). Pengaruh Locus of Control, Self efficacy, dan komitmen Proffesional terhadap Perilaku Auditor Dalam Situasi Konflik Audit (Survey pada Kantor Akuntan Publik di Kota Bandung, Jawa Barat). Jurnal Akuntansi.
Spector, P. E. (1988). Development of the Work Locus of Control Scale. Journal of Occupational Psychology. https://doi.org/10.1111/j.2044-8325.1988.tb00470.x
Srimindarti, C., Sunarto, & Widati, L. W. (2015). The Effects of Locus of Control and Organizational Commitment to Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planned Behavior. International Journal of Business, Economics and Law, 7(1), 27–35.
Sugiyono. (2013). Metode Penelitian Bisnis. Alfabeta.
Sulistiyo, H., Darsono, D., & Subchan, S. (2018). An Empirical Study on the Role of Auditor Independence in Reducing Dysfunctional Audit Behavior of Public Accountants in Indonesia. Quality - Access to Success, 19(167), 93–97.
Sulistiyo, H., & Ghozali, I. (2017). The Role of Religious Control in Dysfunctional Audit Behavior: An Empirical Study of Auditors of Public Accounting Firm in Indonesia. Journal of Applied Business Research, 33(5), 1047–1058. https://doi.org/10.19030/jabr.v33i5.10026
Umar, H. (2003). Riset Akuntansi. Gramedia Pustaka Utama.
Utami, I., Noegroho, Y. A. K., & Indrawati, F. (2007). Pengaruh Locus of Control, Komitmen Profesional, Pengalaman Audit Terhadap Perilaku Akuntan Publik Dalam Konflik Audit Dengan Kesadaran Etis Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 4(2), 193–210. https://doi.org/10.21002/jaki.2007.10
Yuliani, L. R. (2010). Pengaruh Locus of Control, Komitmen Profesi dan Pengalaman Kerja Terhadap Perilaku Auditor dalam Situasi Konflik dengan Kesadaran Etis Sebagai Variabel Moderating. Skripsi. Universitas Negeri Yogyakarta.
Alkautsar, M. (2014). Locus of Control, Commitment Profesional and Dysfunctional Audit Behaviour. International Journal of Humanities and Management Sciences (IJHMS), 2(1), 35–38.
Andriansyah. (2010). Pengaruh Locus of Control Terhadap Perilaku Auditor Dalam Situasi Konflik Audit dengan Kesadaran Etis sebagai Variabel Moderating. Skripsi. Universitas Islam Negeri Syarif Hidayatullah.
Asni, N., Dali, N., Tuti, D., & Syafitri, A. A. (2018). The Influence of Locus of Control and Professional Commitment Toward Auditor’s Behavior in Conflict Situation. IOSR Journal of Economics and Finance (IOSR-JEF), 9(4), 75–83. https://doi.org/10.9790/5933-0904037583
Chadegani, A. A., Mohamed, Z. M., & Iskandar, T. M. (2015). The Influence of Individual Characteristics on Auditor’s Intention to Report Errors. Journal of Economics, Business and Management, 3(7), 710–714. https://doi.org/10.7763/joebm.2015.v3.271
Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003). Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. Journal of Applied Business Research (JABR), 19(1). https://doi.org/10.19030/jabr.v19i1.2151
Ford, R. C., & Richardson, W. D. (1994). Ethical Decision Making: A Review of the Empirical Literature. Journal of Business Ethics, 13(3), 205–221. https://doi.org/10.1007/BF02074820
French, W., & Allbright, D. (1998). Resolving a Moral Conflict Through Discourse. Journal of Business Ethics, 17(2), 177–194. https://doi.org/10.1023/A:1005792208264
Hardjanti, R. (2008). Menkeu Bekukan Izin KAP Tahrir Hidayat & AP Dody Hapsoro.Economy.Okezone.Com. https://economy.okezone.com/read/2008/07/19/20/129076/menkeu-bekukan-izin-kap-tahrir-hidayat-ap-dody-hapsoro
Herawati, T. D., & Atmini, S. (2010). Perbedaan Perilaku Auditor dalam Situasi Konflik Dilihat dari Segi Gender : Peran Locus of Control, Komitmen Profesi, dan Kesadaran Etis. Jurnal Aplikasi Manajemen, 8(2), 531–545.
Hidayat, W., & Handayani, S. (2010). Peran Faktor-Faktor Individual dan Pertimbangan Etis Terhadap Perilaku Auditor dalam Situasi Konflik Audit pada Lingkungan Inspektorat Sulawesi Tenggara. Jurnal Mitra Ekonomi Dan Manajemen Bisnis, 1(1), 83–112.
Iswari, T. I., & Kusuma, I. (2013). The Effect of Organizational-Professional Conflict towards Professional Judgment by Public Accountant Using Personality Type, Gender, and Locus of Control as Moderating Variables. Review of Integrative Business and Economics Research, 2(22), 434–449. http://buscompress.com/uploads/3/4/9/8/34980536/riber_b13-172__434-448_.pdf
Jones, G. E., & Kavanagh, M. J. (1996). An Experimental Examination of the Effects of Individual and Situational Factors on Unethical Behavioral Intentions in the Workplace. Journal of Business Ethics, 15(5), 511–523. https://doi.org/10.1007/BF00381927
Jusup, A. H. (2010). Auditing (Pengauditan) Buku 1. STIE YKPN.
Khoiriyah, S. L. (2013). Analisis Faktor Personal Dan Pertimbangan Etis Terhadap Perilaku Auditor Pada Situasi Konflik Audit. Accounting Analysis Journal, 2(4), 369–377. https://doi.org/10.15294/aaj.v2i4.2880
Lord, A. T., & DeZoort, F. T. (2001). The Impact of Commitment and Moral Reasoning on Auditors’ Responses to Social Influence Pressure. Accounting, Organizations and Society, 26(3), 215–235. https://doi.org/10.1016/S0361-3682(00)00022-2
Lubis, A. I. (2010). Akuntansi Keperilakuan (2nd ed.). Salemba Empat.
Mariati. (2013). Pengaruh Locus of Control dan Komitmen Profesi Terhadap Perilaku Etis Auditor pada Situasi Konflik Audit. Jurnal Riset Akuntansi Dan Bisnis, 13(1).
Mok. (2011). Diduga Terima Suap Walikota Tomohon, Dua Auditor BPK Ditahan KPK. News.Detik.Com. http://news.detik.com/berita/1718598/diduga-terima-suap-walikota-tomohon-dua-auditor-bpk-ditahan-kpk
Morris, J. T. (2014). The Impact of Authentic Leadership and Ethical Firm Culture on Auditor Behavior. Journal of Behavioral Studies in Business, 7(September).
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior, 14(2), 224–247. https://doi.org/10.1016/0001-8791(79)90072-1
Munawir, H. . (2008). Auditing Modern Buku 1. BPFE.
Nadirsyah, & Zuhra, I. M. (2009). Locus of Control, Time Budget Pressure dan Penyimpangan Perilaku Dalam Audit. Jurnal Telaah Dan Riset Akuntansi, 2(2), 104–116.
Prasetyo, A. P. (2010). Pengaruh Locus of Control, Pengalaman Auditor, Komitmen Profesional dan Etika Profesional Terhadap Perilaku Auditor dalam Situasi Konflik Audit. Skripsi. Universitas Islam Negeri Syarif Hidayatullah.
Putri, R. F., Maksum, A., & Abubakar, E. (2013). Pengaruh Persepsi Profesi, Kesadaran Etis dan Independensi Auditor Terhadap Komitmen Profesi Akuntan Publik di Kota Medan. Jurnal Telaah Dan Riset Akuntansi, 6(2), 140–149.
Ramdani, H. (2010). Analisis Komitmen Profesionalisme Pengaruhnya Terhadap Ketaatan Pelaksanaan Etika Profesi Akuntan Publik. Skripsi. Universitas Komputer Indonesia.
Shafer, W. E. (2009). Ethical Climate, Organizational-Professional Conflict and Organizational Commitment: A Study of Chinese Auditors. Accounting, Auditing and Accountability Journal, 22(7), 1087–1110. https://doi.org/10.1108/09513570910987385
Soepriadi, S., Gunawan, H., & Utomo, H. (2015). Pengaruh Locus of Control, Self efficacy, dan komitmen Proffesional terhadap Perilaku Auditor Dalam Situasi Konflik Audit (Survey pada Kantor Akuntan Publik di Kota Bandung, Jawa Barat). Jurnal Akuntansi.
Spector, P. E. (1988). Development of the Work Locus of Control Scale. Journal of Occupational Psychology. https://doi.org/10.1111/j.2044-8325.1988.tb00470.x
Srimindarti, C., Sunarto, & Widati, L. W. (2015). The Effects of Locus of Control and Organizational Commitment to Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planned Behavior. International Journal of Business, Economics and Law, 7(1), 27–35.
Sugiyono. (2013). Metode Penelitian Bisnis. Alfabeta.
Sulistiyo, H., Darsono, D., & Subchan, S. (2018). An Empirical Study on the Role of Auditor Independence in Reducing Dysfunctional Audit Behavior of Public Accountants in Indonesia. Quality - Access to Success, 19(167), 93–97.
Sulistiyo, H., & Ghozali, I. (2017). The Role of Religious Control in Dysfunctional Audit Behavior: An Empirical Study of Auditors of Public Accounting Firm in Indonesia. Journal of Applied Business Research, 33(5), 1047–1058. https://doi.org/10.19030/jabr.v33i5.10026
Umar, H. (2003). Riset Akuntansi. Gramedia Pustaka Utama.
Utami, I., Noegroho, Y. A. K., & Indrawati, F. (2007). Pengaruh Locus of Control, Komitmen Profesional, Pengalaman Audit Terhadap Perilaku Akuntan Publik Dalam Konflik Audit Dengan Kesadaran Etis Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 4(2), 193–210. https://doi.org/10.21002/jaki.2007.10
Yuliani, L. R. (2010). Pengaruh Locus of Control, Komitmen Profesi dan Pengalaman Kerja Terhadap Perilaku Auditor dalam Situasi Konflik dengan Kesadaran Etis Sebagai Variabel Moderating. Skripsi. Universitas Negeri Yogyakarta.
Published
2021-04-25
How to Cite
RATNAWATI, Made Mega; BUDIARTHA, I Ketut.
Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 809-821, apr. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/65482>. Date accessed: 16 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i04.p02.
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