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PENGARUH LOCUS OF CONTROL TERHADAP PERILAKU ETIS AUDITOR DALAM ETIKA PROFESI PADA KAP REXON NAINGGOLAN DAN REKAN

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ABSTRACT EFFECT OF LOCUS OF CONTROL OF BEHAVIOR AUDITOR ON ETHICAL PROFESSIONAL ETHICS ON KAP REXON NAINGGOLAN AND COLLEAGUES Written by: Herald Baxter P NIM: 12232163 The purpose of this study was to determine the effect of locus of control on the ethical behavior of auditors in professional ethics in KAP REXON Nainggolan and colleagues. The method used in this research is descriptive research method, where data collected under real circumstances, with processing techniques using statistical analysis Pearson product moment correlation coefficient, significance test, determination coefficient analysis and linear regression analysis. Data collection techniques in this study included distributing questionnaires. Based on the research results obtained by analysis of the correlation coefficient r = 0.308 which means the correlation is low but not significance . The significance of test results obtained by value t count ( 1.716 ) > t - table ( 1.701 ) which means that Ho refused and Ha is received, then no effect. Based on the results of SPSS , it was found that the linear regression equation Y = 19.867 + 0.219X which means if locus of control up one unit will increase in 0.219. By calculating the coefficient of determination was found that 9.5 % contribution locus of control in influencing ethical behavior of auditors in professional ethics and 90.5 % are influenced by other factors not addressed in the study . Keywords : locus of control, the auditor ethical behavior, professional ethics.