Image of Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas, Stres Kerja Dan Etika Profesi Terhadap Perilaku Disfungsional Auditor (Studi Empiris Pada Kap Di Pekanbaru Dan Padang)
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Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas, Stres Kerja Dan Etika Profesi Terhadap Perilaku Disfungsional Auditor (Studi Empiris Pada Kap Di Pekanbaru Dan Padang)

ABSTRACT

This research aims to determine the effect of time budget pressure, task complexity, job stress and professional ethics on auditor dysfunctional behavior at Public Accounting Firms in Pekanbaru and Padang. The data collection of this research was using questionnaire method that distributed to 65 auditors working at Public Accounting Firms in Pekanbaru and Padang. The numbers of auditors who became research sample were 59 auditors from 13 Public Accounting Firms. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 20 as data processing software program. The result of hypothesis test using t statistic test shows the significance value of time budget pressure 0.043 < 0,05 which means H1 accepted, task complexity 0,032 < 0,05 which means H2 accepted, job stress 0,003 < 0,05 which means H3 accepted and professional ethics 0,037 < 0,05 which means H4 accepted. The result of this research show that there is a significant relationship among time budget pressure, task complexity, job stress and professional ethics on auditor dysfunctional behavior. The coefficient of determination (R²) shows that time budget pressure, task complexity, job stress and professional ethics simultaneously giving effect on auditor dysfunctional behavior amounted to 71,9%. While the remaining 28,1% is influenced by other independent variable that are not observed in this research.

Keywords: time budget pressure, task complexity, job stress, professional ethics, audtior dysfunctional behavior

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0314)
02 03. 119 (0314)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0314)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0314)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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