Pengaruh Locus Of Control, Equity Sensitivity, Ethical Sensitivity Dan Gender Terhadap Perilaku Etis Akuntan (Studi Empiris Kantor Akuntan Publik Wilayah Padang dan Pekanbaru)
Abstract
This study aimed to obtain empirical evidence about the extent of the influence of locus of control, equity sensitivity, ethical sensitivity dan gender to the ethical behavior of accountant. This research classified as causative. Population of this research was auditor who work in public accountant office in Padang and Pekanbaru. Samples were determined by the method of sampling as many as 66 Auditors with the respondent 59 Auditors. Collection methods used questionaires. Analyzing of the data using multiple regression with F test, and t test.
The result of this study indicated (1) locus of control and ethical sensitivity have positive and significant impact on ethical behavior of accountan and (2) equity sensitivity and female auditors did not effect the ethical behaviorof accountan.
Keywords: Locus of control, Equity Sensitivity, Ethical Sensitivity, Gender and Ethical Behavior Accountan
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