ABSTRACT: The objectives of
this study are to empirically examine: 1) the interaction effect between
personality variables (locus of control, professional commitments, and gender)
and cognitive style variables (ethical awareness) to auditors’ reactions in
audit conflict situations, 2) whether there are differences in the interaction
effect between locus of control and ethical awareness to auditors’ reactions in
audit conflict situations between male and female auditors, and 3) whether
there are differences in the interaction effect between professional
commitments and ethical awareness to auditors’ reactions in audit conflict
situations between male and female auditors. This research used 39 auditors
working in audit firm located in Surabaya and Malang as respondents. Data were
analyzed using multiple regression analysis. The results of this research show
that gender affect auditors’ response in audit conflict situations and that
there is an interaction between gender and ethical awareness to auditors’
response in audit conflict situations. On the contrary, this research could not
find any interactions between locus of control and ethical awareness. This
research could not find any interactions between professional commitments and
ethical awareness to auditors’ response in audit conflict situations either.
Nevertheless, for female auditor sub sample, this research succeeded in finding
interaction between locus of control and ethical awareness to auditors’
response in audit conflict situations.
Keywords: locus of control,
professional commitments, ethical awareness, gender, audit conflict situations
Penulis: Tuban Drijah
Herawati, Sari Atmini
Kode Jurnal: jpmanajemendd100027
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