Image of Pengaruh Time Budget Pressure, Locus Of Control Dan Komitmen Organisasi Terhadap Kualitas Audit Dan Perilaku Disfungsional Audit Sebagai Variabel Intervening (Studi Empiris Pada Auditor Bpkp Perwakilan Provinsi Riau)
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Pengaruh Time Budget Pressure, Locus Of Control Dan Komitmen Organisasi Terhadap Kualitas Audit Dan Perilaku Disfungsional Audit Sebagai Variabel Intervening (Studi Empiris Pada Auditor Bpkp Perwakilan Provinsi Riau)

This study aims to determine the effect of time budget pressure, locus of control, and organizational commitment to audit quality and dysfunctional audit behavior as intervening variables at the auditor of Badan Pengawasan Keuangan dan Pembangunan Riau Province. Using path analysis, 70 auditors working at the Financial and Development Supervisory Board were the respondents in this study.
The results show that time budget pressure and locus of control have positive effect on dysfunctional audit behavior and negatively affect audit quality. whereas organizational commitment has a negative effect on dysfunctional behavior of audit and positively influence to audit quality. the implications of this study may be an additional form of useful information as a consideration for the auditor.

Keywords: Time budget pressure, locus of control, organizational commitment, dysfunctional audit behavior, audit quality.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 217 (0028)
10 07. 217 (0028)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 217 (0028)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi.,
Deskripsi Fisik
xii, 114 hlm.;ill.;29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 217 (0028)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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