PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME

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 significant impact on acceptance of under-reporting time, while

the variable of organizational commitment auditor has no influence 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

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