IMPLEMENTASI ETIKA PROFESI DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR

FURQAN RAMADHAN JAZADI

Abstract


The purpose of this study is to provide an overview of the application of professional ethics and locus of control to auditor performance either by internal auditors within a company or auditors at a Public Accounting Firm.  This research uses the Systematic literature Review (SLR) method. This method is carried out by reviewing several national and international standard journals. The results showed that the quality of auditor performance audit results is dominantly influenced by several situational factors and characteristics of an auditor, for example professional ethics and locus of control that exist for all auditors. This internal locus of control has a positive effect on audit quality, the more internal the locus of control, the higher the audit quality. The external locus of control has a negative effect on audit quality and audit quality decreases. Certified auditors who have good professional ethics will have a positive impact on the auditor's performance. The better the professional ethics of an auditor, the better the auditor's performance will be. An auditor's internal locus of control will behave ethically compared to the auditor's external locus of control which tends to behave unethically.

Keywords


Professional Ethics, Locus of control, Auditor Performance.

Full Text:

PDF

References


Adhi, N. I. B. S., & Wayan, R. I. (2015). Pengaruh Professionalisme, Etika Profesi, dan Pelatihan Auditor terhadap Kinerja Auditor pada Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi Universitas Udayana, 13(3), 916–943.

Aditya, A. R., Rida, P., & Hera, K. (2022). Pengaruh Etika Profesi, Profesionalisme, dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2), 265–288. https://doi.org/10.21009/japa0302.01

Dariana, & Triastuti, R. (2018). Pengaruh Etika Auditor, Pengalaman Auditor, dan Fee Audit terhadap Kualitas Audit pada Kantor Akuntan Publik di Pekanbaru. 47(Vi), 2942.

Diatmika, N. G. A., & Savitri, P. A. P. R. (2020). Pengaruh Time Budget Pressure, Locus of control Dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor. Jurnal Ilmiah Akuntansi dan Bisnis, 5(2), 2528–1216. //journal.undiknas.ac.id/index.php/akuntansi%0APENGARUH

Gautama, Putu Krisna & Dwirandra, A. A. N. . (2017). Locus of control Sebagai Pemoderasi Pengaruh Profesionalisme Dan Kompleksitas Tugas Pada Kinerja Auditor. E-Jurnal Akuntansi, 20(3), 2131–2159.

Hidayatullah, A., Wardayati, S. M., & Roziq, A. (2021). Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme. Jurnal Akuntansi dan Pajak, 22(1), 217. https://doi.org/10.29040/jap.v22i1.2800

Kusnadi, I. M. G., & Suputhra, D. G. D. (2015). Pengaruh Profesionalisme dan Locus of control Terhadap Kinerja Auditor di Kantor Akuntan Publik Provinsi Bali. E- Journal Akuntansi Universitas Udayana, 13(1), 276–291.

Mawahdania. (2022). Pengaruh Locus of control terhadap Kinerja Auditor di Inspektorat Provinsi Gorontalo. Journal of Technopreneurship on Economics and Business Review, 1(1), 58–68.

Mursidi, L. O. K., & Syarifuddin, S. (2019). Locus of control, Komitmen Dan Etika Audit Internal Pemerintah Kota Baubau. Kainawa: Jurnal Pembangunan & Budaya, 1(2), 13–143. https://doi.org/10.46891/kainawa.1.2019.131-143

Rosalia, Y., -, K., & Ardini, L. (2019). Faktor-Faktor Yang Mempengaruhi Audit Report Lag Dengan Reputasi Kap Sebagai Pemoderasi. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(1), 44. https://doi.org/10.32897/jsikap.v4i1.161

Sindiati, O. :, Duhita, F., Arief, M., & Widyaningsih, A. (2022). Penerapan Locus of control Dan Etika Profesi Terhadap Kinerja Auditor. Jurnal Education And Development, 10(3), 508–515.

Sopiah, & Mamang Sangadji, E. (2018). Manajemen Sumber Daya Manusia Strategik. CV Andi Offset (Penerbit Andi).

Syarifah, A., & Ariani, N. E. (2021). Pengaruh Profesionalisme, Komitmen Organisasi, Locus of control, Dan Etika Profesi Terhadap Kinerja Auditor Internal Pada Perguruan Tinggi Di Kota Banda Aceh Dan Aceh Besar. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 6(1), 1.

Usrah, O. S. J., Haliah, H., & Amiruddin, A. (2022). Pengaruh Locus of control, Role Stress dan Keahlian Audit terhadap Kinerja Auditor dengan Psychological Well Being sebagai Variabel Moderasi. Owner, 7(1), 13–24. https://doi.org/10.33395/owner.v7i1.1232

Zaleha, P. A. (2020). Dampak Teknologi Informasi, Etika Profesi terhadap Kinerja Auditor. Jurnal Akuntansi dan Auditing, 21(1), 1–9.




DOI: https://doi.org/10.35327/gara.v17i4.677

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 GANEC SWARA

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

TERINDEKS

 

 

 

 

 

 

 


_______________________________

Ganec Swara

Published by UNMAS Denpasar K. Mataram |
Email: ganecswara@gmail com; aminullahmtk@gmail.com

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

    
Stat Pengunjung GARA