Bab 14 Motif Perilaku Auditor

11
,-2491507,:,:/947 :/93/,3,:/947 !03/,::,3 :/ 947 203 :3: ,3 80- ,,3 -08, 7 507 ,: 2,3 :8, ,3 909,5 81 ,9 ,:/ 9 203 2-: ,3  -0 -07,5, 2,8 ,,507, : ,3 :3 $0- 0:2 /,5 ,9 /50 ,,7 /03 ,301091507: :39: 2033,:81,9,:/9,5,9:/,32:330-50393,5,,39/, $1,9:/9 89,,:/9-07,8,/,7,9,07,,:/70,93,3-07,79203/03,7,3,,:/9  - 07,79 20 3/ 03,7,3 ,:/ 947 20 3/ 03 ,7 -: 9 /,3 -0 7/ ,8 ,7, 3 50 79 2-, 3 ,33 , 202-039:0825:,3$0,7,3574808503,/,38073/80-:980-,,/03,7503/,5,9 /03,3,280-,,503/03,7:9,2, ,,2 420 78 ,:/ 9 203 ,/ /,,2 , 9: 93/, ,3 ;07 1,8 .,9, 9,3 0:, 3,3 ,,2 43 90 8 3 -,/ ,3 903 3; 089 , 8 :3 9: 20 20 78, 70033 /02-,3 ,3 -0 -07, 5, 20 302 : ,3 ,5 ,8 / , ,2 5079,3,,3 , 3 /,3 , 9, ,:/ 9 20 3 ,/ 7: :,3 5, /,  5030/,3 #:,33:5:/93 :/ 9 ,257 ,/, / 2,3 ,2,3, 907: 9,2, / 2,8 ,7,, 9 /0,8, 8050 79 9 ,#:2, 8, 9 9025 ,9 9 ,,7:, 202 -:,9,:/9 !,7:2, 8, 9202;0 71,8 , 9:,3905,9/,3 9025 ,9 0 , 7,3 9, 03 8 0 ,23 503 ::7,3 , 78 09: 7:3,3 203 ,/ 7 /4 907 /,3 /,9, , 3 :39 : / 2 ,8: ,3 /,,2 .,9,9,3 5072,30 3 9/, ,3 , / 7: 2, 8,9 909,5/9025,9,3:, :/ 9 20 30-,7 ,25 7 80 9 ,5 02 -,, /,3 47 ,3 8 ,8 !0207 39, :3 9 / ,: / 9 :39:  5 079 ,3 :3 ,,-,3 /,3, 5:- /,3 05, 9: ,3 /03,3 80 :2 , ,3,7,3 /,8,7  50 7,9:7,3 /,3 ,/23 897,8 3;0 89,8 70 033 -,3 / ,3 3897: 203 0: ,3,3 ,33 , /,3 02-,,503,,2,3502078,,370:07:39: ,25,7,305,9:,3/,38:-8 9,3919::,3 0/ :5,3 57- ,/9,80,:/,:/98050 79 ,3 9, 203 .,75007, ,3 3 3 203 ,/ 7 804,332023,2:,3/,309,9,2,90-,8,,38007,/,3-,,3503/,5,9 9, /,3 /:3 ,,3 :39: 202-039: /,8,7 ,54 7,3 ,3, ,:/ 9 907-: , 90 9,5 -,3 ,  :,,37,,8,9,35,9,8,/,7,,:9,8:/,/,:/9 $9070495:/947

Transcript of Bab 14 Motif Perilaku Auditor

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 1/11

,-2491507,:,:/947

:/93/,3,:/947

!03/,::,3

:/947203:3:,380-,,3 -08,7 507,: 2,3:8, ,3 909,5 81,9,:/92032-:,3

 -0-07,5,2,8,,507,:,3:3$0-0:2/,5,9/50,,7 /03,301091507::39:

2033,:81,9,:/9,5,9:/,32:330-50393,5,,39/,

$1,9:/9

89,,:/9-07,8,/,7,9,07,,:/70,93,3-07,79203/03,7,3,,:/9

 -07,79 203/03,7,3 ,:/947 203/03,7 -:9 /,3 -07/,8,7,3 50792-,3,33,

202-039:0825:,3$0,7,3574808503,/,38073/80-:980-,,/03,7503/,5,9

/03,3,280-,,503/03,7:9,2,

,,2 42078 ,:/9203,/ /,,2 ,9: 93/,,3 ;071,8 .,9,9,3 0:,3,3,,2

43908 3 -,/,3 903 3;089,8 :39: 202078, 70033 /02-,3,3 -0-07,5,

20302:,3 ,5,8 /,,2 5079,3,,3 ,3 /,3 ,9, ,:/9 203,/ 7::,3 5,/,

 5030/,3

#:,33:5:/93

:/9 ,257,/, /2,3,2,3, 907:9,2,/2,8,7,,9 /0,8,805079 9,#:2,8,9

9025,99,,7:,202-:,9,:/9!,7:2,8,9202;071,8,9:,3905,9/,3

9025,9 0,7,3 9, 038 0,23 503::7,3 ,78 09:7:3,3 203,/7 /4907 /,3

/,9, ,3 :39: /2,8:,3 /,,2 .,9,9,3 5072,303 9/, ,3, / 7:2, 8,9

909,5/9025,9,3:,

:/9 2030-,7 ,257 809,5 02-,, /,3 47,38,8 !020739, :39 /,:/9 :39:

 5079,3:3,,-,3 /,3, 5:- /,3 05,9:,3 /03,3 80:2, ,3,7,3 /,8,7

 507,9:7,3/,3 ,/23897,8 3;089,8 70033 -,3 /,3 3897:203 0:,3,3 ,33, /,3

02-,,503,,2,3502078,,370:07:39:,25,7,305,9:,3/,38:-89,3919::,3

0/:5,357-,/9,80,:/,:/9805079,39,203.,75007,,3 33203,/7

804,332023,2:,3/,309,9,2,90-,8,,38007,/,3-,,3503/,5,9

9, /,3 /:3,,3 :39: 202-039: /,8,7 ,547,3,3, ,:/9 907-:, 909,5 -,3,

 :,,37,,8,9,35,9,8,/,7,,:9,8:/,/,:/9

$9070495:/947

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 2/11

:/94790,203,/8:-0/,708,,5,,2,3:2:2,3202-:,989070495203.,:5

0289,3 9079039:, 3 5,3 0,8 /,,2 ,,2 ,703, 2070, -07:8,, :39:

203,3,508038,7,907,:/947:33,35,320393,2:3,8/,78:/:9

 5,3/,3,,29:/:3,5,340-079:--,7/8047,314841,,,-,/0/:,5::

%5, ,:/947 ,/,, 57, 903, -,, 075:9 .07/,8 /33 5,81 343-07429203

/03,3 2,9, 805079 ,3 .4/ 845,3 3,2:3 5,/, 8,,9 ,3 8,2, 9/,70854381 /33

903,3/,3/8:8:380.,7,20307,3 80-,,548-0943,9,:508907.,89!,78502-,9:,3

2,3:8, /03,3 ,9 /,7 10/85,7 /,3 9,35, 50843, 7,2, ,7, ,9,: 7,8,

:247&39:33, 2070, 9/, 5073, -070574/:8 /,3 2070, 802:, ,73,2,8:

307,,

,5,9/203079-,,2,8,7,,92:33,,3203,3,5,:/902,,9,:,350,:

,:/9, ,:/9 507803 ,:7,9 805079 ,3 8073 /507.,, 9,25,3, 2,8: ,,

:39:20325:,3-,,3/;/:,3203,:/9:,8025:73,

%,5,:/92,8,:/,78025:73,0-07,5,79:8203,9,,3-,,9:,/,,574808

3438,38,3 ,: /,7 ,:7,9 -,, 05,9:,3 907,/,557385 ,:39,38 ,3 -07,:

:2:2 !20325,3 /,7 70,9,8 04342 /,3 -,, 574808 ,:/9 9/, 03,5

28,3, 574808,:/9 9/, ,,3 01091203/09084:802,3 :,,:/947 9/,

8025:73,$05079 ,2 2070, 9:3/: 5,/, 1,947 58448 ,3 2:33 ,73,

 503,2,3 /,3 203:-, 93/,,3 ,/,3,/,3 /03,3 4380:038 ,3 9/,

/33,3

&%#

!03,39,7

$,7, ,/,, ,:/947 :347203008,,3 9,:3 0/:,3, /03,3 ,3947 ,3/ 425,3

,3947,:39,35:-3,843,$,7,-007,/,7,3947507:8,,,32,3,02,:,33,90,

/09,:402,3,35,79307/,3-0-07,5,2,3,0780347,:/9$,7,-07,7,5503,,3

307,203/,9,39,:3,33,,,3,8,57424805,/,,:/94780347$,7,,3/,8,5

/,3/,,,32032,9574248503,:,3202-,,8079,5033,9,3,,2:3$,7,

,7:8203008,,3 9:,8,:/9 8,,99: 0.5007,,3,3/,-07,,380-,, 80347

.::5-,:39:20,3,3,38:33,:3:08,5,33,:39:02,:,3

:/9$,,93

$,,8,9:03507:8,,,3 ,2,,/,,%750 4 ,3 ,/,,8,, 8,9: 03

 5079,2, ,39470/:, 507:8,,,3 9:2-: -078,2,8,2, 0 99 / 2,3, 809,5 8,,9

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 3/11

207:5,,3 0:,9,3 ,3 831,3 / -/,33, %0, 203,/ ,848,8 ,3 5,3,3

8,3 20303,3,3 /,3 203:39:3,3:, 9,:3 ,: 202-0 $:- 425,3

0. 9,5 -07549038 831,3,:889,8 507239,,3$:- 203,/ 03,3947

$,7, 90, /9:,8,3 :39: 20,:,3 5007,,3 ,5,3,3 ,:/9 9,:3,3 0/:, ,8

$:-$,7,20302:,3-0-07,5,2,8,, /03,3 9:,8 9:5,/,,:/9 ,3 ,-007,

80-0:23, 202 57480/:7 ,:39,38 ,3 8,3,9 01803 /,3 018038 907,98,3,9

907,2589,1,:39,38,39/,/02,3,3,/03,3$:-$0-0:2,:88$:-90,

203,/ 2 0:,7, /,3 /04,0:,7, /03,357480/:7 :34 /,3 507843 ,.: 9,

,.: :8:83, / /05,790203 ,:39,38$9,1 ,3, 80/9 /,3 503//,3 ,:39,38

2070, /,9,3 80-,,3 -08,7 20,: 807,25,3,3 50,9,3 5007,,3/, 90,

4942,98,8 0.-,3,.,9,9,32,8 /8:8:380.,7,2,3:,,547,380739/,,:7,9

/,3,25780,:,2-,9/,,2203.,5,2,3,0203$:-

!0303/,$:-

,2-,9,3:9,2,,/,,7,27038,.4397407,2,$:-7038,,3202

:-:3,3 /0,9 /03,3 0:,7, 503/7 $:- -07,-:3 /03,3 507:8,,,3

 5,/, 9,:3 $0,2, !07,3 :3, , ::8 :,3 502078,,3 ,:39,3 5:-

 -0780791,9$090, 9: /, 9/,5073, 2033,3 8,5,5:3 :39: :5, -,, 9:3,

 57089,8,,3,30-203030,3,/,, 1,9,-,,,9/,5073,202-,7,3

8,5,5:3:5,-,,/,,/,,,/,,47,3$:-

$0,2, 9,:3 $:- 80,2,9 /,7 ,:/9 9,:3,3 /03,3 70,3,3 0.3 90,

/,:,340,:39,35:--0780791,94,494:7,09,2033,

,3,3, 08 494:7, 902,3 2,8, ,3,,3, 7038, /,3 297, 41 ,2,

203,2- ,:/9 494:7, 5073, /8,,3 7038, /03,3 08:9,3

494:7, ,, /,3 ,3, 5,/, :2:23, 803,3 :39: 20308:,,3 ,:/9

20,547,305,/,033,350,547,3$:-09,203,2-,89:,833,2,3

2:, 7:39:!::,3 5079,2, ,/,, /08,,3 -,, 494:7, /,39 /03,3

,3947 -07:93, 507:-,,3 ,3 /9:39:9 40 502 -,7: /,3 8090, ,3 5079,2,

,3947,:/9703909,388902704203/,8/,7,:/947

:/9$0-0:23,

$0347 5,/, ,:/9 ,, $:- ,3943 ,3 2,8 2:/, 842-43

 -07503//,3 /,38,3,9 907,25%43%7,;49,%7,;49,2030,37038, 9,35,039

9039,3 2094/0 :34 ,:39,38$:-:7,33, 02,25:,3 7038, /,389,13, 9/,

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 4/11

 5073, 9073/,7 /,7 42039,7 -,3, 0.0, 7038, 09/,803891,3 %7,;49,

202-:,93, 9, /8:, %, ,2, 8090, 203008,,3 5007,,3 $:- ,:/9 ,5,3,3

%7,;49, 2,7, ,9,8 ,5, ,3 /,3,5 80-,, 0-,,3 574248 ,2-,9 ,3947 9:

203:3/:7,3 /7 085:3 %7,;49, 90, 507 7038, 909,5 5,9 /,3 20,3,3

 -,, 08:9,3 /03,3 ,:/9 /,3 :25,3 -, 9/, 3,2,3 -07:93, 9/,

,703, 0:7,3,33,,3947 ,3/ 425,3 /03,3 503:3,,3 ,:/947

 503,,2,3 70,91 %7,;49, ,/,, 50,:3,7038, 9,: -,, 9/, ,/, 8,9:

80,:%7,;49,2:33 -8,202,,2 ,:39,38 $:-7038, ,/,,,:39,35:-.

 -0780791,9 /03,3 0- /,7 9,:3 503,,2,3 /,,2 207,3.,3

2034507,8/,31309:3388902,:39,38$:-

$05079 ,:/9 0/:, ,3947 $:- /2:, :/,7, /-0-,3,3 /03,3 5072:8:,3

7038, 80.,7, 907-:, 203,9,,3 5,3/,3,33, -,,,3947 -:,3 5,3 ,:/947

,3 -,$:- 89:,8 ,3 /239, 808047,3 ! 4, ,3 203079 $:-

/,30,8,33,47,380507908494:7,%,55:,8/03,35007,,3,3947

/,3 2070, 909,5 9: :39: 7038, 203028 :39:494:7, 502:,303,3

090:,30845,3,39,50,82034,5072443,3070,20,97038,-:,3

,:/94780-,,2,8,,,:39,38:9,2,$:-

:/92:,

3,/,, 3:3,3,3/2,8:$,7,,3,07/9:,8,3:39:,:/94384/,8

,/,, ,208 43843:22439 ,3 90, 202 705:9,8 80-,, ,3 5,3 0,2

,2-8:8 2,3,07 ,3947,703, $,7, -078,5 :39: 202:, 9:,8 , -0,,7 -,,

:22439 90, 203:-, 203,:/9 ,3,7,3 ,9: 50309,5,3 ,/, ,3 09,9

2:89,03/,,,9:,3-,7:,,3202-:,9,:/98,3,9907,39:3 5,/,/,9,03

,3/,8,3/2,3,$,7,-07/,8,7,32,,,,:/99,:3,,7,380-0:23,-007,

20280/9 0507.,,,3/7$0,3 9:,3,7,38,3,909,9-,,$,7,8:/, 5,89

/, 9/, ,,3 /,5,920,:,3 908,:/9 ,5,-, /703.,3,,3 /,3 ,,3 ,7:8 -07,39:3

80.,7,08903815,/,5007,,380-0:23,/,:,340%7,;49,

4317439,8

$090,8,9:23:5007,,39:,:/-0,,3,/,2085:3$,7,90,-007,,2

9,2-,,3 ,3 /, -0:2 43 ,,7 9,25 / 9700302:/ 0 5, 8,9: 9025,9 ,

 -07,,3 0 80-:,02,.09,3 ,:39,8 -08,7!,/,8,,9 ,202-078,3 02,.09,3/,3

203.,5, $:- /, ,/,, 8,9: ,2 907,2-,9, 2,9,2,9, 7038, -07/7 ,: /

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 5/11

,2-,3 539: ,39473, /,3 9,,7,3 /, 5, -, 9075,8, 9,5 20303,3,3,,2

/05,3 80:7: 89,1 ,:39,38 $:- /,3 :347 $,7, .4397407 202-:,9 80-:, 5,207,3

438:9,8 ,743, /,3 -07807: 838$,7, 907:3.,3 909,5 20302-:3,3 /,3 9/,

20708543$,,9,20303/,5/20,3, /,32:,70;002-,799/,203.0723,3

9039,3203,5,,5073,3,0,:/9/9025,95079,2,/,3-079,3,9,3,,5,,3/,

,7:8,:,380,3:93,

$!!#&&%

!03,39,7

$9:,8 / ,9,8 9/, -,8, 909,5 207:5,,3 038 2,8,, ,3 ,:/947 ,/,5 907:8

20307:8&39:202,,21,9471,947 ,3 .03/07:3 ,/,/,,22491 507,:,:/947

/,3203025,9,33,050785091,3905,9!079,2,9,2,507::39:202-,9,8/42,3

,:/93

42,3:/93

,703,2,8,7,,98:/,0-/0,8,/,3203,/0-425087:,33:50:,3,3

,:/9 2030259 /,9,3 0 14:8 5,/, 5073,9,,3 9039,3 0,/,3 /,7

,547,30:,3,3$02039,7,3/507:,30907,25,350,9,3503//,3503,,2,3

/,3 503,2,3 5,/,9 7:,3 3:5 8,3,9 90703/,, ,:/9 0:,3,3 ,3 /-:,9

 5007,,3 / ,,7 /:3, /,3 54943/,3073 ,257 ,9,3 7:939

0 ,703, 9: /,7,5,3 -,, /,7,9: 0,9: 5030,3,3 ,,3 ,9: 0- 5,/,

8,5,20,:,3 ,:/9,:39,35:- -0780791,9,,,247 /,,2, 0:,3,3 ,:/9

/,7 5,/, 5007,,3 9: 803/7/, 3,9, 80/9 507-0/,,3 ,39,7, ,:39,3 5:-.

 -0780791,9/,3,3-:,3,:39,35:-.-0780791,980-,,2,3:8,/,3,703,5:-

.03/07:3:39:203/0391,8/03,3,:39,35:-.-0780791,9/,,2,,-07/,3

,5,,,703,14:8,2,/,,5,/,507,:,:/947/,75,/,5007,,35748089,,,3

203,/458,:39,35:-.-0780791,9/,3,:/90:,3,380-,,07,3,,.:,3,2

 ,2:3 ,/, 9, ,,8,3 9,2-,,3 ,3 202-03,7,3 503,/458,3

,:/93,:39,35:-.-0780791,980-,,07,3,701070383:3,35007,,3

%::,3 ,3 :3 /,7 ! ,/,, 50308,,3 /,7 0,,7,3 0:,3,3

,547,3

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 6/11

! 07910/ !:-. ..4:39,39 ,:/9 80/,3,3 80259 /,75,/, ,:/9

4507,843, 9072,8: 802:, ,:/9 1:38 /,8,7 /,3 ,703,3,202,,2 802:,

 507,:54,,3202-039:8:-050309,3,2

,2 -07503/,5,9 -,, ,:39,38 802:, = ,:/9 -07-,88 8,2, /,3 ,:/947

,-,93,5,38073.::5-,3,,38,2,/,,2,057-,/,3/,393,9

0907,25,3$:80880-,,,:/947:2:23,,,3/::7/03,3 .,7,,3 8,2,

:39:!80-,,343!,9:9/,//,8,7,35,/,,8,:/9,3/,:,3

,9,:/50740 3,2:3 ,9,8/,8,7574248 /-07,3,3 9,25,3,,3 5,3

 -03,7,:/94790705,8/,70385007,,3,:/9

03,3,3,947057-,/,3

057-,/,3 /,5,9 8,3,9 -07:-:3,3 07,9 /03,3 2,8,, 0,,,3 80-,,

,:/947$0-,,3-08,747,3,3202:,,707/-/,3,:/9-,9/,907,7

,9,: 9/, -03,7-03,7 -07,8 , 2070, 909,5 / ,5,3,3/, -,3, ,257

8,2,,,8,3:39:3,703,,/,,:/9479/, -07,8,2:38,9:, 9,25,3,

 0,8 28,3, ,257 9/, ,/, 0,,,3 ,:/947 /,,2 574108 ,-,9

:7,33,42509038/,,220,:,3,:/9/,2,544,,8,3:39:,3

$0,7,3,:/947/5078,5,380.,7,,,/028

!708.70033 80-0:2 ,,3.,7, 07, /,3 -0-07,5, .03/07:3

202-:,98,9:,:/947-,7:/707:9/,704254,38,3,99075

:/947-,7:/,9:,380.,7,089038140,9,8,32070,

:/947 :347 8,3,9 07,9 /,,8 /,3 ,7,3 /2,8:,3 0 /,,2 89:,8

2,3, 2:33 :7,33,42509038 ,9,: 503,,2,3 2:33 203025,9,3

,:/9 ,9,: ,:/9 507:8,,,3 -07084!03,,2,3 3 8,3,9 /90,3,3 /,,2

 502,9,3,3,:/947

07,,3,3 /03,3 5073,9,,3 5:- 57410880-03,73, 9/, ,/, -,3,

 503,2-,305:9:8,3,3907-,9/,,2,:/9

:,038$9:,8,302503,7:!07,::/947

:/947 8,3,9 907503,7:8073 8,/,740 5078058 2070, 907,/,5 3:3,3

,:/98,,9380,:-07:-,/,3503/,5,92070,9039,347,3,3907-,9!,7,

 502,3 ,7,907 -07,/, /,,20,/,,34389,3-07:-, 3,2:3 ,: 2070, /,5,9

/,789:,8,38:3

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 7/11

:/947 ,7:8 80,: 203008,,3 803/7 -,3, :-:3,3 3907507843,

:-:3,3 805079 ,39,7, 70,370,3/03,3 -,,,3 ,9,: ,9,8,3

/,3 /03,3 507843 030-07,5, 9:25,3 93/ /,3 -0-07,5, 2:33 -03,7

 -03,73/0503/03

!03,7::/9,25,5,/,:/900

, 3 :2:23, 20325:,3 -,, ,:/9 202 503,7: ,3 5,89 907,/,5

 507,: ,:/900/, -0-07,5, ;,7,3 ,3 907-,9 /,,2 3 ,3 ,,:5:3 / :,7

.,:5,3 -,- 3 907.,9,9 80-,, -,.,,3 0- ,3:9 -, 2,,88, ,3 9079,7

 ,2:3 /,5,9 /.,9,9 -,, ,:/9 :2:23, 203,8,3 ,:/900 808:,,9: -0707,

 507,: ,:/900 907,/,5 307, ,3 /,3,5 80-,, ,5, 033,3 ,:/947

!,/, /,07, ,3 ,:39,3 8:/, -079,:39,:3 202574248,3 5745488 -,,

,547,3 ,:/9 2070, 202 503,7: -08,7 5,/, 507,: ,547,3 0:,3,3

 502-,., 805079 3;08947 /,3 70/9:7:9 9/, 03,5 3,2:3 -,7:-,7: 3

 50309,3 203:3:,3 -,, ,547,3 ,:/9 202-,, 503,7: 0. 2085:3 5,7,

 502-,., /,5,9 -07-, 5078058 ,:/947 ,9,8 /,9, 0:,3,3,,2,3, 2070, ,,3

 -070,8,2:3 9,25,3, 9, 907/:, $0.,7, 73,8 9,25, ,:/9 202 5037:

 5,/,507,:,:/9009,5:7,3,,/,5,/,5,089073,47,38,8,3/,:/9

!078058/,3!07,::/947

!03,,3 :/947 907,39:3 5,/, 5078058 /,7 80-:, 89:,8!03,,3

,3/,8,3 57410843, ,/,, 574/: /,7 -0-07,5, 1,947 805079 503//,3 -:/,, /,3

80-,,3, 909,5 :38:7 ,3 5,3 831,3 /,3 50303/,,3 9,25,3, 503079,3

 503,,2,3 ,:/947 907,/,5 3,9,38090, 80-0:23, /9,3,3 -07,8 /03,3 89:,8

,3 8,2,!03,,3 ,/,, 507,: ,3 5,3 /503,7: 40 5078058 89:,8 ,3

1,947:9,2,,3202503,7:2,907,9,8/,3,5,,3,,39,80-:980-,,2,3

,907,9,8

,,2,:/92,907,9,8207::5,/,,350393831,3,9,:50393909,543805

9/, 202 ,9:7,3 :39: 503::7,3 90780-:9 $0:2, -08,7 50309,3 90,

/:8:8,3:39:203/0391,81,9471,947,3//:,/,5,9202503,7:503,,3

,:/9472,907,9,8!0309,33 /14:8,35,/,/:,-/,3 ,5,,3202503,7:

93,92,907,9,890,/503,,3,7/,7,5,,32,907,/,3,5,,39/,/,3

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 8/11

203,,-5079,3,,35079,3,,3,38,3907,9-,,2,3,/,380,:2,3,503,7:

2,907,9,8907,/,5507,:,:/947203:,9,9,:2002,

0825:,3 :2:2 ,/,, -,, 507,: ,:/947 -,8,3, ,,3 907,39:3 5,/,

080/,,3 ,:/947 :39: 203072, 784 ,3 8,, 5,/, 2,8,,

2,907,9,8&39: 80-,,3 -08,7 3 907,39:3 5,/, ,8 907,7

!0309 ,3 8,25, 5,/, 0825:,3 ,3 ,, -07-0/, ,703, 2070,

203/0,92,8,,2,907,9,8503,2,3/03,39::,3,3-07-0/,/,,29,25,3

$3/7420507.,,,3

$,, 8,9: 5078058 43/8 ,3 /,5,9 2030-,-,3 507,: /:-, ,/,, ,5, ,3

/80-:9 010 ,4 5078058 ,3 8,3,9 54891 9,5 ,/,3,/,3 07: /,7

47,3 ,3,79,-07,8:28-,, ,:/94720325:,3-,, .43974 39073,03

:,9/,3/,5,9/,3/,,30,703,9:57480/:7,:/947/,3503:,39/,507:80:,8

,,3/507:,3,4397439073,02,%09,5,:/947/,5,99/,202503,,2,3

,3 80-03,73,/03,3 50303/,,3 39073,0388902/,3 9,,/, /,8,7:39: 8:,9:

0825:,3/,7,30:,9,3,9,:002,,35078058,:/9470,,,3889022:33

 -07/,8,7,3,:/980-0:23,/,3,8:2880/07,3,-,,,5,,3,/,/2,8,,:907:8

,/,

&%#$#&!#$!$

!03,39,7

$05079 ,3 /9:3:,3 /,,2 /08758 ,, /,7 /02, ,:/9 $:- $,7, 9/, ,3,

/0.0,3 40 4397407 03 7038, 909,5 -07,/, / -,, 90,3,3 39073, ,3

 -07,9 :39: 20203: ,3,7,3 ,9: ,3 09,9 /-07,:,3 40 ,:/9 809 2,3,07

,2-8:82,8,, 7:29 /03,3 0;,:,8 ,3 ,,3 /,9,3 $,7, :39: 574248$,7,

203.4-, :39: 2073,3,3 08:9,3 ,9: /03,3 07, 9,2-,,3 ,2 /-,, :39:

20203:,3,7,3/,3:39:202-:,95007,,33,01803

:-:3,33907507843,:/947

,2 ,3 -,, 502,,2,3 /7 ,/,, 1,947 ,3 /507:,3, ,:/947 /,5,9

20309,: /72070,803/7/,3 7,843,,9,350303/,,3/7/,7 70854382070,

 -,3,2,8,,/,5,9/,9,89,25,3,570/8507,:,3/,5,9/,3/,,303,5,

9,3,5,3 ,:/947 9/, 907/:, /,3 9/, /33,3 /,5,9 /3/,7 /03,3 42:3,8

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 9/11

 50703.,3,,3/,3,:/947 502,,2,3/7909,5,3,:39:202-,39:,:/947202-,39:

/72070,803/780.,7,88902,98

0-07,5, ,:7 90780/, :39: 3/;/: :39: ,3,88/7 /,3 80105,2 ,,3

202-,9,8 /8:8 9, :39:/:, 2094/44$,, 8,9:3, ,/,,/,/458 /,7 58,97

,3,,32030/,,3 ,3/,8,3904798/,3,3,33,//7,35,/,-,88904798 9:

203:9 5747,2 5844/02-,3,3,7 9, 2:, /03,3 903 58,978

/545:07,3407.0730

3,88%7,38,843,

3,88%7,38,843,,/,,907,504254

0-:9:,35079,2,,/,,:39:2030/07,3,,3-,,8,58,97 :39:89759:

/,7,74357410843,42508 /,3 202-:,9/5,,2 :39:802:,,30/:,

 507: 0- 831,3, 0730 907,5 04254 ,/,, -039: 3907,8

20-,9,3-072,3507,3&39:2021,89,838,3,950393-,,507,3-,

//0391,8 /,3 /5,,2 40802:,020 207,8,,3 2,31,,93, -07:-:3,3

97,38,8 :39: 9, 507,3 /,8,7,3, 47,3 9:, /,3 /0,8,3 202-07,3

 -2-3,3 -, 04254 907,5 808 !03/0,9,3,3,88 97,38,843, 9,25,3,

2022,31,,9,3.::5-08,7:39:2020.,,32,8,,507,:909,59,

,7:82030,3,3-,,9:/:8:8,3:39:04254

#,943,249;0%07,5#%

/,025,9,,8,3/,8,703,5,#%,/1,;479

#%5,/,/,8,73,/.59,,3:39:/:3,,3/7803/7

#%-0747039,8/,8,7/,39/,203:3,,3,743,37:29

094/0#%203.,:558448/,358,978

:/947202-,3,,3/75,/,4,/0/:91/,37,843,9,8/,3#%207:5,,3903,3-03,7-03,77,843,

#%%3,:,3!03:9:5

#% 202-,3:3 5,/, 50789, -07:-:3,3 /,3 0248 ,3 203079,3,

/03,3 9::,3 203:-, 0248 ,8 2:33 /0897:91 0 43/8 3097,$090, 3097,9,8 ,/, ,.,7, /,3 9,3,5,3 :39: 9: 97,38,8 /,5,9

/507,:,3 80.,7, 7,843,$090, 50,9,3 574808 3 /,5,9 /,:,3 40

3/;/:9,35,-,39:,3,9,:0,/7,318907,58,290,2:33202-:,9

#% 9,25,3, ,257 80/07,3, /,3 2:/, :39: /:3,,3$,3,9 2:/,

:39:/5,,909,520207:,35,3/:,3,,/,3-,3,57,9080-0:2/,5,9

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 10/11

/:3,,3 80.,7, 2,82,,7 80503:3, 01091 #%

202-:9:,3 503:,3,3 ,3 8073 ,9: /57,90,3 803, 574808

,3,98808047,3 /,39,3,5,3203,/,2574942,98,35,350393

:39: ,:/9 -,,2,3,5:3 #% 2,25: -07,/,59,8 0 04254 808

 50,9,3:/9 507:8,,,3 ,703, 3/0503/03 503,,3 ,7,907 5007,,3

,3 /,-:3,3 /03,3 47039,8 -07,9 /,3 429203 :39: 50,9,3 89,1

 57410843,2070, 3 9/, -07,79 -,, ,8 ,,3 80,: 54891 -, -,

,:/947-, 507:8,,,3,9,: :39: 03 :/947 ,/,, 2,3:8, /03,3

0248$0-,, 2,3:8, 2070, 5:3, 002,,3 909,5 ,/, ,,8,3 :39:

 507.,,-,,,8,3-,2:3.:/,7,5,8#%40,:/94757410843,

,34250903/,3203,-/,3,,3200-,8,39/,/33,3

,8:8

%,:3 4908 47547,943 202 /,3 2034507,8,3 944

8:;037 /,,2 4903, $05079 4903, 9448:;037203,8,3 ,547,3

0:,3,3 9072,8: ,547,3 ,-, 7: /,3 307,., 9,5 -:,3 03/,,7,

20372.,9,9,305,/,8,,8,9:,:39,33,,7,450-,,3,25,3,

8,,8,9:9448:;037202507,9,3933,50780/,,3,39,-,8,5,/,

,547,3 0:,3,3 -:,3,33, 450 02:/,3 /50739,,3 202078,

89:,83,

022,

,,23;089,845020302:,3

!020,3 -:: /,3 2,3,07 944 8:;037 9, 203079 ,547,3 0:,3,3

 -:,3,3 2070, 08 8 5020,3 -:: 202-07,3 80-,,3 -08,7

31472,8 :39: ,,547,3 0:,3,3 4397407 490 80-03,73,

2025078,5,30397:73,-:,3,3/,3202,8:,33,0425:907

,703,5020,3-::9/,203079,547,30:,3,3-0-07,5,,:39/,

 5073,/70438,8$,,8,9:,:33,,/,,50780/,,30850780/,,3

80.,7,18/,2-9,5-:,3:73,9,5073,/-:,9:39:2070108,3

 503:7,3,350780/,,3

!02-0,3-,7,3:39:944/,:,3402,3,07944-09::,/03,3

 503,,8507:8,,,3!03,,8203,:/,9,5073,20,950780/,,3

 5,/, ,547,3 0:,3,3,9: 20,:,3 502-0,3 :39: 944 ,703, /,

8/3/2019 Bab 14 Motif Perilaku Auditor

http://slidepdf.com/reader/full/bab-14-motif-perilaku-auditor 11/11

207,8, ,547,3 0:,3,3 ,/,, ,547,3 ,3 /5078,5,3 40 ,:39,3

:39:2070,803/7

-:9:,3

#04203/,8,5,,3/-:9:,3:39:5033,9,3,3450,7:82,8:,30

/,,2,547,33,