scholarly journals Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali

2021 ◽  
Vol 2 (1) ◽  
pp. 54-59
Author(s):  
Dewa Ayu Shiinta Widhiaswari ◽  
I Made Wianto Putra ◽  
Ni Nyoman Sri Rahayu Damayanti
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Probability Sampling

Tujuan penelitian ini untuk mengetahui Tekanan Anggaran Waktu, Locus Of Control, Kompleksitas. Tugas dan Turnover Intention berpengaruh terhadap perilaku disfungsional auditor pada KAP di Provinsi Bali. Jumlah sampel pada penelitian ini adalah 82 Auditor. Teknik pengambilan sampel yang digunakan adalah metode non-probability sampling. Teknik analisis data dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan dari hasil analisis ditemukan Tekanan Anggaran Waktu dan Locus Of Control berpengaruh negatif terhadap Perilaku Disfungsional Auditor pada Kantor Akuntan Publik (KAP) di Provinsi Bali. Kompleksitas Tugas dan Turnover Intention berpengaruh positif terhadap Perilaku Disfungsional Auditor pada Kantor Akuntan Publik (KAP) di Provinsi Bali.  

scholarly journals Pengaruh Time Budget Pressure, Locus of Control, Task Complexity, dan Turnover Intention pada Dysfunctional Audit Behavior

2018 ◽  
pp. 1826
Author(s):  
Margaretta Hana Arsantini ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Task Complexity ◽  
Time Budget ◽  
Control Task ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Time Budget Pressure

Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, locus of control, task complexity, dan turnover intention pada dysfunctional audit behavior. Pengambilan sampel dalam penelitian ini dilakukan secara non probability sampling, yaitu dengan menggunakan pendekatan purposive sampling yakni sebanyak 78 sampel. Metode pengumpulan data untuk penelitian ini adalah dengan menggunakan metode survey dengan kuesioner.Teknik analisis yang digunakan pada penelitian ini menggunakan regresi liniear berganda yang digunakan untuk mengetahui pengaruh variabel bebas pada variabel terikat. Berdasarkan hasil analisis dan pembahasan hasil penelitiantime budget pressure, task complexity, dan turnover intention memiliki pengaruh positif pada dysfunctional audit behavior. Sedangkan, locus of control memiliki pengaruh negatif pada dysfunctional audit behavior Kata Kunci: time budget pressure, locus of control, task complexity, turnover intention, dysfunctional audit behavior

scholarly journals Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa

2019 ◽  
Vol 29 (3) ◽  
pp. 1071
Author(s):  
Ni Ketut Putri Pramesti Dewi ◽  
Ni Ketut Rasmini
Keyword(s):  
Locus Of Control ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Human Resource ◽  
Positive Impact ◽  
Fund Management ◽  
Probability Sampling ◽  
Fraud Prevention ◽  
Linear Regression Technique

This research is aimed to acquire the empirical evidence of  the influence of human resource competencies and locus of control on fraud prevention in the management of dana desa. This research has been selecting all of the 27 desa dinas in denpasar as the population. 108 respondent were collected as the sample. One of the non-probability sampling using census to obtained the data. Multiple linear regression technique analysis is applied to analyzing the data. This research shows that human resource competencies and locus of control, have given such an positive impact to the fraud prevention in the vilaage fund management . Keywords : Human Resource Competencies ; Locus Of Control Fraud.

scholarly journals PENGARUH TURNOVER INTENTION, ORGANIZATION COMMITMENT, DAN LOCUS OF CONTROL TERHADAP DYSFUCNTIONAL AUDIT BEHAVIOUR

2020 ◽  
Vol 5 (3) ◽  
pp. 392-399
Author(s):  
Muhammad Yolly Setiawan ◽  
Fauziah Aida Fitri
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Locus Of Control ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Turnover Intention ◽  
Primary Data ◽  
Organization Commitment ◽  
Is Research

This study aims to find out and evaluate the influence of turnover intention, organization commitment and locus of control toward dysfunctional audit behavior. Based on the census method, th is research used samples of 64 respondents as auditors who work in Finance and Development Supervisory Agency (BPKP) of Aceh Representative. This study was conducted using primary data obtained through the questionnaire. The data analysis used multiple regression analysis with data processing using SPSS version 22. The result of the study shows that turnover intention does not have a significant influence on dysfunctional audit behavior. While organization commitment and locus of control have a significant influence on dysfunctional audit behavior.

scholarly journals The Effect of Job Involvement and Work Stress on Turnover Intention with Organizational Commitment as an Intervening Variable PT. Perkebunan Minanga Ogan

2021 ◽  
Vol 8 (9) ◽  
pp. 421
Author(s):  
Meili Bugis ◽  
Dedi Purwana E.S ◽  
Saparuddin Saparuddin
Keyword(s):  
Organizational Commitment ◽  
Job Stress ◽  
Work Stress ◽  
Turnover Intention ◽  
Structural Equation ◽  
Job Involvement ◽  
Simple Random Sampling ◽  
Probability Sampling ◽  
Work Involvement ◽  
Stress Variable

The purpose of this study was to determine the effect of work involvement and work stress on the turnover intention with organizational commitment as an intervening variable at PT. Perkebunan Minanga Ogan. The approach used in this research is quantitative. To determine the sample using probability sampling, then probability sampling used is simple random sampling. The sample in this study were contract employees totaling 200 people at PT. Perkebunan Minanga Ogan. The analytical method used to determine the relationship between these variables is path analysis using the structural equation model (SEM) method and the AMOS program. The results of hypothesis testing are as follows: the work involvement variable has a positive and insignificant effect on organizational commitment. The job stress variable harms organizational commitment. The organizational commitment variable has a positive and significant effect on turnover intention. Job involvement variable harms turnover intention. The job stress variable has a positive and significant effect on turnover intention. Job involvement has a positive and significant effect on the turnover intention with organizational commitment as an intervening variable and work stress has a negative and significant effect on the turnover intention with organizational commitment as an intervening variable.

scholarly journals FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Jessica Vianto, Sugi Suhartono
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Self Esteem ◽  
The Self ◽  
Sufficient Evidence ◽  
Internal Factors ◽  
Big Four ◽  
Positive Effect ◽  
Public Accountant

This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure.This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign-off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.Keywords : Premature sign off, Locus of control, Self esteem, Turnover intentions

scholarly journals The effect of job satisfaction on turnover intentions in Star Hotel Semarang

2020 ◽  
Vol 5 (1) ◽  
pp. 42
Author(s):  
Astadi Pangarso
Keyword(s):  
Job Satisfaction ◽  
Linear Regression ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Negative Relationship ◽  
Job Description ◽  
Probability Sampling ◽  
Long Time ◽  
Job Promotion

This paper investigates the effect of job satisfaction on a turnover intention at the Star Hotel Semarang. We use 113 respondents using a non-probability sampling method at the Star Hotel Semarang. Using linear regression, we found the negative relationship between job satisfaction and turnover, suggesting a problematic association between job satisfaction and turnover intention. Therefore, our result suggests that other factors could be the obstacles to job satisfaction, such as the nature of the employee's work that was not under the job description, too strict supervision by the superiors, and a very long time to obtain the job promotion.

THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

scholarly journals Pengaruh Stress Kerja dan Karakteristik Personal Terhadap Turnover Intention Pegawai Pada Perusahaan di Suralaya.

2021 ◽  
Vol 11 (1) ◽  
pp. 1-13
Author(s):  
Santi Riana Dewi
Keyword(s):  
Turnover Intention ◽  
Probability Sampling

Pada saat  ini dunia  industri sedang  mendapat  perhatian khusus karena  pentingnya peran industri bagi peningkatan kesejahteraan rakyat dan kualitas sumber daya manusia. Selain itu terjadi hal yang bertolak belakang yaitu adanya pemutusan kerja yang disebabkan karena adanya kasus korupsi, kolusi, nepotisme, turnover yang tinggi, menurunnya produktivitas, dan  belum  optimalnya  kinerja  pada  perusahaan.  Oleh  karena  hal  tersebut  maka  pada penelitian ini sangat menarik untuk mengetahui faktor-faktor dominan yang mempengaruhi turnover intention pegawai. Adapun tujuannya adalah untuk mengetahui besarnya pengaruh stres kerja dan karakteristik personal terhadap turnover intention pegawai pada sebuah perusahaan  di  Suralaya.  Penelitian  ini  dilakukan  dengan  menggunakan  metode  analisis regresi linear  berganda.  Populasi penelitian berjumlah 110  pegawai,  dan diambil sampel sebanyak 84 pegawai divisi operasi unit dengan menggunakan probability sampling. Data primer diperoleh melalui hasil kuesioner dan data sekunder diperoleh dari hasil wawancara dan laporan perusahaan. Berdasarkan hasil penelitian dapat disimpulkan bahwa :1) Terdapat pengaruh negatif yang signifikan antara stres kerja dan turnover intention pegawai tetap   divisi operasi unit, 2) Terdapat pengaruh yang signifikan antara karakteristik personal dan turnover intention pegawai tetap divisi operasi unit, 3) Terdapat pengaruh yang signifikan antara stres kerja dan karakteristik personal terhadap turnover intention pegawai tetap divisi operasi unit. Adapun hasil dari penelitian ini, diharapkan akan menjadi bahan pertimbangan dasar pengambilan keputusan manajemen perusahaan untuk menurunkan angka turnover pegawai.   Katakunci : karakteristik personal, stres kerja, turnover intention.

scholarly journals Hubungan Antara Konsep Diri Dan Internal Locus Of Control Dengan Kematangan Karir Siswa SMA

2015 ◽  
Vol 3 (03) ◽  
Author(s):  
Beny Dwi Pratama ◽  
Suharnan Suharnan
Keyword(s):  
Locus Of Control ◽  
Probability Sampling ◽  
Internal Locus ◽  
Internal Locus Of Control

Intisari, Penelitian ini bertujuan untuk mengetahui hubungan konsep diri dan internal locus of control dengan kematangan karir pada siswa SMA YPM 2 Sukodono Sidoarjo. Subyek penelitian adalah siswa kelas X dan kelas XI SMA YPM 2 Sukodono Sidoarjo tahun pelajaran 2013/2014. Metode pengambilan sampel dalam penelitian ini menggunakan non probability sampling dan teknik pengambilan sampel menggunakan teknik total sampling, dengan jumlah populasi sebanyak 118 siswa. Data dikumpulkan melalui skala konsep diri yang dikemukakan Brooks & Emmert (2004), skala internal locus of control yang dikemukakan Rotter (2011), skala kematangan karir yang dikemukakan oleh super (2013). Analisis data menggunakan teknik regresi ganda dan korelasi. Hasil analisi regresi diperoleh F hitung 10,761 dengan signifikansi 0,000 < 001, dapat disimpulkan ada hubungan positif yang signifikan antara konsep diri dan internal locus of control dengan kematangan karir siswa. Dari hasil analisis korelasi antara konsep diri dengan kematangan karir  diperoleh r = 0,033 dan taraf signifikan 0,736 > 0,01, tidak terdapat hubungan antara konsep diri dengan kematangan karir siswa. sedangkan korelasi antara internal locus of control dengan kematangan karir diperoleh r = 0, 392 dan taraf signifikan 0,000 < 0,01, terdapat hubungan yang positif dan signifikan antara internal locus of control dengan kematangan karir siswa. Sedangkan sumbangan efektif antara konsep diri dan internal locus of control terhadap kematangan karir siswa sebesar 15,3%, sedangkan sisanya sebesar 74,7% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.Kata Kunci : Konsep Diri, Internal Locus of Control, Kematangan Karir

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