CD Tesis

Pengaruh Client Importance, Time Budget Pressure, Independensi Auditor, Kompleksitas Tugas Dan Turnover Intention Terhadap Perilaku Audit Disfungsional

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Audit dysfunctional behavior is deviant behavior carried out by an auditor
in the form of manipulation, fraud or deviation from audit standards. This study
aims to determine the effect of client importance, time budget pressure, auditor
independence, task complexity, turnover intention on dysfunctional audit behavior
in Pekanbaru City, Batam City and Jambi City. The population of this research
respondent is an auditor with a certain position with a total sample of 92
respondents and as many as 68 respondents who can be used for analysis with a
rate of return of 74%. This study uses primary data obtained through a
questionnaire. Data analysis using SEM-PLS (Partial Least Square).
The results of this study indicate that Client Importance has an effect on
dysfunctional audit behavior. Another result of this study is that Time Budget
Pressure has an effect on dysfunctional audit behavior. Meanwhile, auditor
independence has no effect on dysfunctional audit behavior. Task complexity
affects the dysfunctional behavior of the audit. Turnover intention has an effect on
dysfunctional audit behavior
Key Words : Client Importance, Time Budget Pressure, auditor independence,
Task complexity, turnover intention, Audit dysfunctional behavior

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246364

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246364

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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