CD Skripsi

Pengaruh Komitmen Profesional Affective, Komitmen Profesional Continuance Dan Komitmen Profesional Normative Terhadap Perilaku Disfungsional Auditor(Studi Empiris Pada Auditor Di Kantor Akuntan Publik Pekanbaru Dan Padang)

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This study the influence of affective professional commitment, continuance professional commitment and normative professional commitment to dysfunctional audit behavior.
Respondents in this study are auditors who worked for public accounting firm in Pekanbaru and Padang. The samples in this study are 80 auditors from 16 public accounting firms. The method of determining the sample is by using purposive sampiling method, while the data processing methods used by researcher are the multiple regression analysis and SPSS version 20.00 as the software for processing the data.
The result shows that the affective professional commitment have negative influence to reduction of audit quality, continuance professional commitment have negative influence to reduction of audit quality and normative professional commitment have negative influence to reduction of audit quality. The affective professional commitment have negative influence to underreporting of time, continuance professional commitment have negative influence to underreporting of time and normative professional commitment have negative influence to underreporting of time.
Keyword: affective professional commitment, continuance professional commitment, normative professional commitment, reduction of audit quality, underreporting of time.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0264)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xii, 99 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0264)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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