Image of Pengaruh Tipe Kepribadian, Penerimaan Perilaku Disfungsional Dan Insentif Terhadap Audit Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi ( Studi Empiris Pada Bpk Perwakilan Provinsi Riau, Sumatra Barat Dan Kepulauan Riau)
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Pengaruh Tipe Kepribadian, Penerimaan Perilaku Disfungsional Dan Insentif Terhadap Audit Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi ( Studi Empiris Pada Bpk Perwakilan Provinsi Riau, Sumatra Barat Dan Kepulauan Riau)

ABSTRACT
This study aims to determine the effect of personality types, acceptance of dysfunctional behavior and incentives to influence audit judgment. Then to know the effect of the interaction of task complexity with personality types on audit judgment. The effect of the interaction of task complexity with the acceptance of dysfunctional behavior on audit judgment. And the interaction effect of task complexity with incentives on audit judgment. The population in this study are all auditors who work at BPK Riau Province, West Sumatra and Riau Islands. The total population in this study was 145 auditors. The sample in this study was 111 people. The analysis technique used in this study is Moderated Regression Analysis (MRA) using the SPSS program. The results of this study indicate that personality type has a significant effect of 3,412 on Audit Judgment, Acceptance of dysfunctional behavior has a significant effect on 3.761 on Audit Judgment and Incentive has a significant effect of 4,540 on Audit Judgment. Furthermore, task complexity moderates the influence of significant personality types 3.201 on Audit Judgment. The complexity of the task moderates the effect of accepting significant dysfunctional behavior 3.141 on Audit Judgment. However, task complexity does not moderate the effect of a significant incentive of 0.259 on Audit Judgment.
Keywords : Personality Type, Acceptance of Dysfunctional Behavior, Incentives, Audit Judgment and Task Complexity

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0281)
02 03. 119 (0281)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0281)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 127 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0281)
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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