THE EFFECT OF GENDER, ETHICAL AWARENESS, AND LOCUS OF CONTROL ON AUDITOR BEHAVIOR IN CONFLICTSITUATIONS (Empirical Study at The Public Accountant Office (KAP) of South Jakarta)
Abstract
The aim of the study is to provide empirical evidence of the influence of gender, ethical awareness, and locus of control on auditor behavior in conflict situations. This type of research is quantitative descriptive. The population in this study is the auditor who works in the Public Accountant Office (KAP) in the South Jakarta area which is affiliated in the directory of the Indonesian Institute of Certified Public Accountants (IAPI 2017). The sample used in this study is the auditor, amounting to 60 respondents. Data is collected by distributing questionnaires by convenience sampling method. The collected data was analyzed using multiple linear regression through the SPSS version 22.0 program. The results of the research conducted based on the t-test show that gender has a significant effect on auditor behavior in facing conflict situation. Ethical awareness has significant influence on auditor behavior in conflict and locus of control has a significant effect on auditor behavior in facing conflict situation. The results of research conducted based on the F test, simultaneously gender, ethical awareness, and locus of control affect the behavior of auditors in facing conflict situation.
Keywords: Gender, Awareness of Ethic, Locus of Control, and behavior of auditor in an audit conflict situations
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