PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME

Abstract

This study seeks to analyze the relationship between the factors that affect the auditor’s acceptance
of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this study
using questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.
Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditors
underreporting time in accepting. The results of this study found that locus of control variables have a positive
and signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitment
auditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertise
acceptance under-reporting time. These results indicate that the internal factors affecting the acceptance of
individual auditor’s under-reporting time.
Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting
time, expectancy theory and the theory of goal setting.