CD Skripsi

Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Batam)

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Audit dysfunctional behavior describes a person's response to the environment,
regulation, and self-control. This behavior is mean behavior that deviates from the
auditing standards when performing audit tasks, resulting in a decrease in the quality
of audit results. This study aims to empirically examine the external locus of control,
job performance, commitment organization, time budget pressure and professional
ethics on dysfunctional audit behavior.
The data used in this study is primary data. Data was by distributing
questionnaires to all the auditors that work on certified public accounting firms in
Pekanbaru and Batam, using hand-supplied survey and web-based survey methods.
The sampling technique of this research is Convenience Sampling, based on data only
60 respondents who are willing to complete all statements in the questionnaire. Data
analysis conducted with multiple linear regression metode by using a computer
program Statistical Products and Services Solution. The results show that external
locus of control and time budget pressure have a positive effect on dysfunctional audit
behavior and job performance and professional ethics have a negative effect on
dysfunctional audit behavior, while commitment organization does not negative effect
on dysfunctional audit behavior.
Keywords : Locus of Control Eksternal, Job Performance, Commitment Organization,,
Time Budget Pressure, Professional Ethics, Dysfunctional Audit Behavior

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0138)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0138)

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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