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

Year: 2018

Type: article

Abstract: 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.

Source: AKRUAL Jurnal Akuntansi

DOI: 10.26740/jaj.v10n1.p15-26

Authors: Widya Ais Sahla, Emy Iryanie

Institution: Politeknik Negeri Banjarmasin

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

Funders: Kementerian Riset, Teknologi dan Pendidikan Tinggi, Direktorat Riset dan Pengabdian Masyarakat, Direktorat Jenderal Penguatan Riset dan Pengembangan