CD Skripsi

Hubungan Stres Kerja Terhadap Penerimaan Perilaku Disfungsional Audit Dengan Locus Of Control Dan Komitmen Organisasi Sebagai Variabel Pemoderasi (Studi Empiris Pada Auditor Di Bpkp Ri Perwakilan Provinsi Riau Dan Provinsi Kepulauan Riau)

---

The purpose of this study was to analyzed (1) the effect of job stress on the acceptance of dysfunctional audit behavior, (2) internal locus of control as moderating variable of job stress to acceptance of dysfunctional audit behavior, (3) external locus of control as moderating variable of job stress to acceptance of dysfunctional audit behavior, and (4) organizational commitment as moderating variable of job stress to acceptance of dysfunctional audit behavior. This research was conducted on auditors working in State Development Audit Agency (Badan Pengawas Keuangan dan Pembangunan) Riau and Riau Islands Province. The sample in the study amounted to 78 auditors. Sampling method in this research was convenience sampling technique. Data of this research was collected by distributing questionnaire. Statistic method used in this research were Simple Linear Regression Analysis and Moderated Regression Analysis (MRA) with SPSS version 22.00 Program. The test results showed that job stress have a posstive and significant effect on acceptance of dysfunctional audit behavior, which result tcount (5,677) > ttable (1,992) and have 0,000 < 0,05 on significance test. Internal locus of control were not able to moderated relation of job stress to acceptance of dysfunctional audit behavior, which result result –tcount (1,785) < −ttable (1,993) and have 0,07) > 0,05 on significance test. External locus of control had strengthen relation of job stress and acceptance of dysfunctional audit behavior, which result tcount (2,181) > ttable (1,993) and have 0,032 < 0,05 on significance test. Organizational commitment was able to weaken the relation of job stress to acceptance of dysfunctional audit behavior, which result –tcount (2,313) > −ttabel (1,993) and have 0,024 < 0,05 on significance test. The coefficient determination is 0,616, which showed the effect of job stress on the acceptance of dysfunctional audit behavior with internal locus of control, external locus of control, and organizational commitment as moderating variable was 61,6% while the rest 38,4% is explained by other variables not included in this research.
Keywords: Internal locus of control, external locus of control, organizational commitment, acceptance of dysfunctional audit behavior

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 117 (0161)

Penerbit

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

Deskripsi Fisik

xii, 125 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 117 (0161)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar