Interaksi Variabel Personalitas dengan Variabel Kognitif terhadap Perilaku Auditor

Abstract

This study examines the effect of the interaction of personality variables (locus of control and commitment of the profession) with cognitive variable (ethical awareness) to the auditor's behavior in working conflict situation. The population of this research was auditor of the Public Accounting Firm in Semarang, and the data collected by using questioner. There were 43 questioners used as research sample, and the respon rate was 71,66%. This research used the Work Locus of Control Scale (WLCS) to measure locus of control, Likert scale to measure profession commitment and Multidimentional Ethics Scale (MES) to measure ethi cal awareness. Multiple regressions employed in this study. The result shows that there is an interaction between the locus of control, profession commitment with ethical awareness affects the response to auditor's behavior in audit conflict situations.