Image of Pengaruh Komitmen Organisasi, Time Budget Pressure, Locus Of Control, Kinerja Auditor, Etika Auditor Dan Turnover Intention Terhadap Perilaku Disfungsional Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Batam, Padang Dan Pekanbaru)
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Pengaruh Komitmen Organisasi, Time Budget Pressure, Locus Of Control, Kinerja Auditor, Etika Auditor Dan Turnover Intention Terhadap Perilaku Disfungsional Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Batam, Padang Dan Pekanbaru)

ABSTRACT
This study aims to determine (1) organizational commitment to dysfunctional
audit behavior (2) the effect of time budget pressure on dysfunctional audit
behavior (3) the influence of locus of control on dysfunctional audit behavior (4)
the effect of auditor performance on dysfunctional audit behavior (5) the effect of
auditor ethics on dysfunctional audit behavior (6) the effect of turnover intention
on dysfunctional audit behavior.The data used in this study is primary data with a
questionnaire as an instrument. The method used for sample selection is
purposive sampling. The population in this study is the Public Accounting Firm
(KAP) located in Batam, Padang and Pekanbaru. The number of samples in this
study were auditors who worked in 25 KAP distributed as many as 78 respondents
and 69 questionnaires returned (88.46%). The data analysis technique used in
this study is multiple linear regression analysis with the help of SPSS 23.0 for
windows. The results of this study indicate that organizational commitment, time
budget pressure, locus of control, auditor performance, auditor ethics, and
turnover intention are proven to influence dysfunctional audit behavior.
Keywords: organizational commitment, time budget pressure, locus of control,
auditor performance, auditor ethics, turnover intention.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0183)
02 03. 121 (0183)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0183)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0183)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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