Ida Nur Aeni, Ida (2015) PENGARUH AKUNTABILITAS DAN SELF REVIEW TERHADAP DEBIASING AUDIT JUDGMENT MENGENAI LAPORAN AUDIT DAN GOING CONCERN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI. S1 thesis, Fakultas Ekonomi.
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Abstract
This research aims to know the influence: (1) Accountability to Debiasing Audit Judgment about Audit Report, (2) Self Review to Debiasing Audit Judgment about Audit Report, (3) Accountability and Self Review to Debiasing Audit Judgment about Audit Report, (4) Accountability to Debiasing Audit Judgment about Audit Report moderated by LoC, (5) Self Review to Debiasing Audit Judgment about Audit Report moderated by LoC, (6) Accountability and Self Review to Debiasing Audit Judgment about Audit Report moderated by LoC, (7) Accountability to Debiasing Audit Judgment about Going Concern, (8) Self Review to Debiasing Audit Judgment about Going Concern, (9) Accountability and Self Review to Debiasing Audit Judgment about Going Concern, (10) Accountability to Debiasing Audit Judgment about Going Concern moderated by LoC, (11) Self Review to Debiasing Audit Judgment about Going Concern moderated by LoC, dan (12) Accountability and Self Review to Debiasing Audit Judgment about Going Concern moderated by LoC. This research is an experiment research with design factorial 2x2 between subject. The population were 199 students from two classes Accounting Department in 2012 at FE UNY and FE UTY. The sampling technique used purposive sampling. Methods of data analysis used MANOVA with normality and homogeneity test as a prerequesite. The results showed that there was an influence at: (1) Self Review influence of Debiasing Audit Judgment about Going Concern, as shown by a significant P value of 0.001 (≤ 0,05), (2) Accountability and Self Review influence of Debiasing Audit Judgment about Going Concern, as shown by a significant P value of 0.009 (≤ 0,05), and (3) Accountability and Self Review influence of Debiasing Audit Judgment about Going Concern with moderated by Locus of Control, as shown by a significant P value of 0.038 (≤ 0,05), while the other hypothesis were not supported. Keywords: Accountability, Self Review, Debiasing Audit Judgment, Audit Report, Going Concern, Locus of Control (LoC).
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | Umum > Penelitian Ilmu Sosial > Ekonomi > Akuntansi |
| Depositing User: | Admin Akuntansi FE |
| Date Deposited: | 07 Apr 2015 03:18 |
| Last Modified: | 29 Jan 2019 19:59 |
| URI: | http://eprints.uny.ac.id/id/eprint/14893 |
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