PENGARUH LOCUS OF CONTROL, PENGALAMAN AUDIT, DAN ETIKA PROFESIONAL TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT

Mohammad Fadly, 2015: The influence of Locus of Control, Audit Experience and Professional Ethical on Auditor Behavior in Audit Conflict Situation. This researh aims to empirically analyze the influence of Locus of Control, Audit experience and professional ethical on auditor behavior in audit conflict situation. This research used primary data with auditor population who working at Audit Firm in North Jakarta and registered in directory Institut Akuntan Publik Indonesia (IAPI) 2015. In sample selection, this research used convenience sampling method with total respondent 70 auditor. This research use multiple regression method to test the hypothesis with SPSS computer program. From statistical test, locus of control has a significant value under 0,05 and has positively coeficient regression value, auditor experience has a significant value under 0,05 and has positively coeficient regression value and professional ethical has a significant value under 0,05 and has positively coeficient regression value. From the analysis performed in this research, it can be concluded that Locus of Control has positively and partialy influence to auditor behavior in audit conflict situation, auditor experience has positively and partialy influence to auditor behavior in audit conflict situation and professional ethical has positively and partialy influence to auditor behavior in audit conflict situation. Keywords: Locus Of Control, Auditor Experience, Professional Ethical, Auditor Behavior in Audit Conflict Situatio