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PENGARUH KESADARAN ETIS DAN LOCUS OF CONTROL TERHADAP PERILAKU AUDITOR EKSTERNAL PADA KANTOR AKUNTAN PUBLIK HENDRAWINATA EDDY SIDDHARTA & TANZIL

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ABSTRACT THE EFFECT OF ETHICAL AWARENESS AND LOCUS OF CONTROL TO EXTERNAL AUDITOR’S BEHAVIOUR IN PUBLIC ACCOUTANT FIRM HENDRAWINATA EDDY SIDDHARTA & TANZIL Written by: Cyntia Sharon Sinaga NIM: 1232028 This research aimed to identify and to test that Effect of Ethical Awareness and Locus of Control to External Auditor’s Behaviour. The research has been done in Jakarta with auditor respondent working for Public Accountant Firm Hendrawinata Eddy Siddharta & Tanzil (Member of Kreston International). Retrieval of sample has been using convenience sampling. Number of questionnaires propagated and processed was 30. The data analysis for hypothesis tester was done with multiple linear regression. Data processing was performed using SPSS software version 21. Based on the research results obtained in mind that the significance test result has no partial effect Ethical Awareness to External Auditor’s Behaviour with t-calculate = 1,021 < t table (2,05183) and a significance value was 0,316 > 0,05 therefore H0 was accepted, and there was a partial effect Locus of Control to External Auditor’s Behaviour with t-calculate = 7,127 > t-tabel (2,05183) and a significance value was 0 < 0,05 therefore H0 was rejected, and there was a simultaneous effect of Ethical Awareness and Locus of Control to External Auditor’s Behaviour with Fcalculate 25.95 > F tabel (3,35) and a significance value was 0,000 < 0,05 therefore H0was rejected. Keywords: Ethical Awareness, Locus of Control, External Auditor’s Behaviour