scholarly journals FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
I Made Wianto Putra
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Task Complexity ◽  
Time Budget ◽  
Professional Commitment ◽  
Analysis Techniques ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.

scholarly journals FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
I Made Wianto Putra ◽  
I Gst. B. Ngr. P. Putra ◽  
Cokorda Krisna Yudha
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Task Complexity ◽  
Time Budget ◽  
Professional Commitment ◽  
Analysis Techniques ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.

scholarly journals The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour

2017 ◽  
Vol 8 (2) ◽  
pp. 49-61
Author(s):  
Christian Mangiwa ◽  
Agus Bandang ◽  
Hamka Ridwan ◽  
Muhammad Ashari ◽  
Maxyanus Taruk Lobo
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
Primary Data ◽  
Survey Method ◽  
Professional Commitment ◽  
South Sulawesi ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

scholarly journals PENGARUH LOCUS OF CONTROL, TEKANAN ANGGARAN WAKTU KOMITMEN PROFESIONAL, TERHADAP PERILAKU DISFUNGSIONAL AUDITOR

2018 ◽  
Vol 20 (4) ◽  
pp. 473-490
Author(s):  
Ongky Hartanto
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Time Budget ◽  
Sampling Technique ◽  
Professional Commitment ◽  
Dysfunctional Behavior ◽  
Control Time ◽  
Time Budget Pressure ◽  
Audit Program

Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of the audit directly or indirectly. Researchers wanted to determine the effect Effect of locus of control, time budget pressure, and professional commitment to the dysfunctional behavior of auditors. This research is a quantitative research. In this study, the population is one hundred twenty three Auditor of KAP in Surabaya. Auditor sample are ninety four, which will be drawn at random from a population. The sampling technique used in this research is proportional sampling. Professional Commitment, Locus of Control and time budget pressure influence Dysfunctional AuditorBehavior. Professional Commitment, Locus of Control and time budget pressure significantly influence Dysfunctional Behavior Auditor with significant value less than standard.KAP can conduct training arrangements Locus of Control, control time budget pressure, increased professional commitments in order to suppress the dysfunctional behavior of auditors.

scholarly journals PENGARUH LOCUS OF CONTROL, TEKANAN ANGGARAN WAKTU KOMITMEN PROFESIONAL, TERHADAP PERILAKU DISFUNGSIONAL AUDITOR

2016 ◽  
Vol 20 (4) ◽  
pp. 473
Author(s):  
Ongky Hartanto
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Time Budget ◽  
Sampling Technique ◽  
Professional Commitment ◽  
Dysfunctional Behavior ◽  
Control Time ◽  
Time Budget Pressure ◽  
Audit Program

Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of the audit directly or indirectly. Researchers wanted to determine the effect Effect of locus of control, time budget pressure, and professional commitment to the dysfunctional behavior of auditors. This research is a quantitative research. In this study, the population is one hundred twenty three Auditor of KAP in Surabaya. Auditor sample are ninety four, which will be drawn at random from a population. The sampling technique used in this research is proportional sampling. Professional Commitment, Locus of Control and time budget pressure influence Dysfunctional AuditorBehavior. Professional Commitment, Locus of Control and time budget pressure significantly influence Dysfunctional Behavior Auditor with significant value less than standard.KAP can conduct training arrangements Locus of Control, control time budget pressure, increased professional commitments in order to suppress the dysfunctional behavior of auditors.

scholarly journals Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali

2021 ◽  
Vol 6 (1) ◽  
pp. 20
Author(s):  
Ni Putu Shinta Dewi ◽  
Ni Komang Kris Muliartini ◽  
Ni Wayan Rustiarini
Keyword(s):  
Emotional Intelligence ◽  
Task Complexity ◽  
Time Budget ◽  
Audit Judgment ◽  
Pressure Time ◽  
Negative Effect ◽  
The Relationship ◽  
Time Budget Pressure ◽  
Positive Effect ◽  
And Task

<em>This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment</em>

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 Time Budget Pressure, Management Pressure, Locus of Control, dan Perilaku Disfungsional

2020 ◽  
Vol 30 (4) ◽  
pp. 968
Author(s):  
Mulya Tantra Gunadi ◽  
Ketut Muliartha
Keyword(s):  
Locus Of Control ◽  
Performance Management ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Pressure Management ◽  
Dysfunctional Behavior ◽  
Negative Effect ◽  
Time Budget Pressure

The purpose of this study was to determine the effect of Time Budget Pressure, Management Pressure, Locus of Control, and Dysfunctional Behavior on Auditor Performance in KAP in Denpasar. This study uses multiple linear regression analysis techniques. The sampling technique used in this study is the saturation sample technique and the total sample obtained is 36 auditor samples in 10 public accounting firms. The results of the study show that time budget pressure has a negative effect on auditor performance, management pressure has a negative effect on auditor performance, and dysfunctional behavior has a negative effect on auditor performance, whereas, locus of control has a positive effect on auditor performance. This shows the increasing time budget pressure, management pressure, and dysfunctional behavior, the auditor's performance will decrease, while the increasing locus of control will increase the auditor's performance. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.

scholarly journals Corporate budget governance through the operating managers engagement: Does locus of control matter?

2021 ◽  
Vol 17 (1) ◽  
pp. 39-50
Author(s):  
Anissa Dakhli
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Locus Of Control ◽  
Developing Country ◽  
Organizational Setting ◽  
Personality Variable ◽  
Negative Effect ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

The current study aims to investigate the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. The data is gathered via a questionnaire administered to 75 managers from Tunisian hotels. To test the hypothesis of this study, moderated regression analysis was performed. Our results in a developing country setting confirm the contingent aspect of budgetary participation and show that the locus of control moderates the budgetary participation effects on job satisfaction. Budgetary participation was found to have a positive effect on internal managers while having a negative effect on external managers. The results suggest that it is necessary for Tunisian hotels to focus on the broader context in which budgetary participation is used. This latter has two aspects: structural and behavioral. The success of budget participation certainly depends on the organizational setting in which it is used but also on the psychological willingness of actors involved to develop and succeed in such budgetary practice.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor

2019 ◽  
Vol 28 (2) ◽  
pp. 1059
Author(s):  
Ni Ketut Ari Susanti ◽  
I Ketut Sujana
Keyword(s):  
Organizational Commitment ◽  
Time Pressure ◽  
Good Governance ◽  
Task Complexity ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.

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