Pembimbing : Sudjono

Abstrak:
This study aimed to examine the effect of locus of control, style professional commitment and experience of the behavior of the auditor's audit. In this study, the independent variable (X) is the influence of locus of control (X1), audit experience (X2), and risk the audit (X3) while the dependent variable (Y) is the behavior of the auditor.

The study population was the auditors who work in Public Accounting Firm (KAP) located in Central Jakarta. In this study the respondent amounted to 100 people. Data were taken from questionnaires distributed to respondents. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the variables locus of control, audit experience and risk the audit influential positive and significant impact on the behavior of the auditor. The value of multiple correlation analysis showed that together locus of control, audit experience and risk the audit to contribute to the dependent variable (the behavior of auditor) by 53.5%, while the remaining 46.5% influenced by other factor. The conclusion is the locus of control, audit experience and risk the audit together positive and significant impact on the behavior of the auditor.

Keywords : Locus of Control, Audit Experience, risk the audit, and Audit Behaviour.