CD Tesis

Pengaruh Skeptisisme Profesional, Komitmen Organisasi, Tekanan Anggaran Waktu dan Kinerja Auditor Terhadap Perilaku Disfungsional Audit dengan Emotional Spiritual Quotient Sebagai Variabel Moderating

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Dysfunctional audit behavior is a deviation of standards auditing that could reduce the audit quality. The number of cases of BPK findings that can't be discovered by the Inspectorate of Riau Province and coupled with the existence of dysfunctional audit cases by the Inspectorate of Kerinci Regency, that causes quality of internal audit become to questionable. Dysfunctional audit behavior could pose an existential threat of audit quality, and it cause audit evidence collected in the audit program is incompetent and insufficient as a basis for assessing the fairness of audited reports. Then possibility of the auditor to assessing the fairness of the error report is increased when conducting the audit. This study aimed to determine the effect of professional skepticism, organizational commitment, time budget pressure and the performance auditor on dysfunctional audit behavior with emotional spiritual quotient as a moderating variable.
The study was conducted in Inspectorate of Riau Province.The population is around the internal auditor in the Inspectorate of Riau province, amounting to 88 respondents. The sampling data of this study using census sampling technique in which all members of the population used as sampel. Data collection techniques in this study is in the form of a questionnaire,while the data analysis technique used is multiple regression analysis and moderate regression analysis.
The result of study showed that professional skepticism, organizational commitment, time budget pressure has influence on dysfunctional audit behavior and the performance auditor hasn’t influence on dysfunctional audit behavior.Moderate regression analysis showed that professional skepticism, organizational commitment, and time budget pressure on dysfunctional audit behavior moderated by emotional spiritual quotient has influence on dysfunctional audit behavior, except the performance auditor.

Keywords : Professional skepticism, organizational commitment, time budget pressure, the performance auditor, emotional spiritual quotient, dysfunctional audit behavior.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0035)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xi, 133 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0035)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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