CD Tesis

Pengaruh Locus Of Control Dan Komitmen Organisasi Terhadap Perilaku Penurunan Kualitas Audit: Tekanan Anggaran Waktu Sebagai Variabel Mediasi

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Auditor behavior is an important factor that influences audit quality produced by Public Accounting Firm (KAP). Auditor behavior that decreases audit quality is called audit dysfunctional behavior, that is, audit quality deterioration behavior. This study aims to test and analyze the behavior of audit quality deterioration by integrating the characteristics of individual auditors (locus of control and organizational commitment) with time budget pressure. Specifically, this study examines the influence of internal locus of control, external locus of control and organizational commitment to time budget pressure, the effect of internal locus of control, external locus of control, organizational commitment, and time budget pressure on the behavior of audit quality decline, and budget pressure audit time mediates the influence of internal locus of control, external locus of control and organizational commitment to audit quality deterioration behavior.
The study was conducted by survey method by distributing questionnaires to auditors who worked at KAP in the Provinces of West Sumatra, Riau and Riau Islands. The sampling technique uses the survey method. The questionnaire that can be used totaling 60 questionnaires. Data analysis using wrapPLS 6.0.
The results showed that internal locus of control had a negative effect on time budget pressure and decreased audit quality behavior, external locus of control had a positive effect on time budget pressure and decreased audit quality behavior, organizational commitment negatively affected time budget pressure and decreased audit quality behavior, and Time budget pressure has a positive effect on audit quality deterioration behavior, and time budget pressure mediates the influence of locus of control, organizational commitment to audit quality deterioration behavior.

Keywords: Quality decrease behavior audit, time budget pressure, internal control locus, external control locus, organizational commitment.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0061)

Penerbit

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

Deskripsi Fisik

xiii, 122 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0061)

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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