CD Skripsi

Pengaruh Karakteristik Personal Auditor Terhadap Perilaku Disfungsional Audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Bandar Lampung, Palembang Dan Padang)

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This study aims to examine the effect of locus of control, professional commitment, leadership style, time budget pressure, auditor performance and audit fee to dysfunctional audit. The population of this study are auditors who work at Publik Accounting Firms In Pekanbaru, Bandar Lampung, Palembang and Padang. In this study, data were collected using questionnaires given to auditors. From the questionnaire was sent as many as 110 questionnaires (77.27%) that can be completed and processed. The data collected to test the data quality is data validity test, data reliability test and test on classical assumption of multicoliniearity test, heteroscedasticity test and autocareation test, data analysis method used in this research is multiple regression with SPSS. The results of this study indicate that locus of control, professional commitment, leadership style, time budget pressure, auditor performance, audit fee affect the dysfunctional audit. With the total value of R2 square of 0.719 or 71.90% which means the independent variables in this study can affect the dependent variable. Keywords : Locus of Control, Professional Commitment, Leadership Style, Time Budget Pressure, Auditor Performance, Audit Fee and Dysfunctional Audit

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0096)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

ix, 81 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0096)

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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