CD Skripsi
Pengaruh Locus Of Control, Tekanan Anggaran Waktu Dan Komitmen Organisasi Terhadap Perilaku Disfungsional Auditor(Studi Pada Kap Kota Palembang, Batam Dan Bengkulu)
This study aims to examine the effect of locus of control, time budget pressure and organization commitment on the dysfuctional auditor behavior.
The study was conducted using a survey method. The population in this study were auditorsat accounting firm in Pelembang, Batam and Bengkulu. Samples taken are 63 respondents. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 20.0.
The results of this study indicated that the locus of control and time budget pressure affect the dysfucyional auditor behavior, but the organization commitment don’t affect the dysfuctional auditor behavior. The magnitude of the effect adjusted R2of locus of control, time budget pressure and organization commitment on the dysfuctional auditor behavior was 16,9%. The remaining 83,1% is influenced by other variables.
Keyword: locus of control, time budget pressure , organization commitment
dysfuctional auditor behavior
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