CD Skripsi
Pengaruh Religiosity, Organizational Commitment, Task Complexity Dan Machiavellian Nature Terhadap Dysfunctional Audit Behavior (Studi Empiris Pada Kantor Bpkp Ri Perwakilan Provinsi Jambi)
ABSTRACT
This research aims to determine the effect of religiosity, organizational commitment, task complexity and machiavellian nature on dysfunctional audit behavior at The Representative The Development Finance Comptroller Agency Of The Republic Of Indonesia In Jambi Province. The data collection of this research was using questionnaire method that distributed to auditors working at The Representative The Development Finance Comptroller Agency Of The Republic Of Indonesia In Jambi Province. The population is research were 74 auditors with 62 samples. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 21 as data processing software program. The result of hypothesis test using t statistic test show the significance value of religiosity 0,001 < 0,05 which means H1 accepted, organizational commitment 0,485 > 0,05 which means H2, task complexity 0,020 < 0,05 which means H3 accepted and machiavellian nature 0,000 < 0,05 which means H4 accepted. The result of this research declare that there is a significant relationship among religiosity, task complexity and machiavellian nature on dysfunctional audit behavior. While organizational commitment has no effect on the dysfunctional audit behavior. The coefficient of determination (R2) show the value of 0,636. It means that 63,60% is effect independent variable on dependent variable. While the remaining 36,40% is influenced by other variable that are not in this research.
Keywords: religiosity, organizational commitment, task complexity dan machiavellian nature, dysfunctional audit behavior.
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