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 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 Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM

2020 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Luh Gede Santhi Kartikasari ◽  
I Ketut Yadnyana
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Pressure Management ◽  
Dysfunctional Behavior ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.

scholarly journals STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT

2017 ◽  
Vol 21 (2) ◽  
pp. 184
Author(s):  
Sarah Fitriani Istiqomah.P.P ◽  
Rahmawati Hanny Y
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Leadership Style ◽  
Turnover Intention ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Data ◽  
Dysfunctional Behavior ◽  
And Performance ◽  
Time Budget Pressure

This study aims to examine and analyze the locus of control, turnover intention, time budget pressure, the performance auditor, leadership styles, organizational commitment to audit dysfunctional behavior. This type of research in this research is qualitative research. The population in this study is the auditors who work in public accounting firms throughout Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 32 KAP with 256 respondents. Analysis data are using regression analysis. The result of this research is the locus of control, turnover intention,time budget pressure, and performance have an influence on the behavior of dysfunctional audit. Leadership style and organizational commitment has no effect on audit dysfunctional behavior. And locus of control, turnover intention, time budget pressure, the performance auditor, leadership style and organizational commitment together have an influence on the behavior of dysfunctional audit.

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.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

scholarly journals PENGARUH LOCUS OF CONTROL INTERNAL DAN PENDAPATAN TERHADAP LITERASI KEUANGAN MAHASISWA

2017 ◽  
Vol 4 (1) ◽  
pp. 5
Author(s):  
Susanti Susanti
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Study Program ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aimed to analyze the influence of internal Locus of Control and the income of students to the financial literacy of students of Faculty of Economics in Universitas Negeri Surabaya either partially or simultaneously. The population in this study is the Faculty of Economics Study Program S1 and S1 Accounting Accounting Education in Universitas Negeri Surabaya years 2012-2014. The sampling technique used in this research is proportional probability sampling area. While the method of analysis using multiple linear regression analysis. The results of data analysis showed that partially Internal Locus of Control has positive significant effect on the financial literacy of students. While income has significant negative effect on the financial literacy of students. The results of the analysis of simultaneous data Internal Locus of Control and earnings significantly influence the financial literacy of students of Faculty of Economics at the State University of Surabaya

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 Intellegence Quotient, Emotional Quotient, Spiritual Quotient, Dan Tekanan Anggaran Waktu Audit Pada Perilaku Underreporting Of Time

2017 ◽  
pp. 82
Author(s):  
A. A.Ngurah Indrajaya ◽  
Ida Bagus Putra Astika ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Time Budget ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Time Behavior ◽  
Emotional Quotient ◽  
Intellectual Quotient ◽  
Negative Effect ◽  
Time Budget Pressure

ABSTRACT This study aims to explore the effect of the intellectual, emotional, spiritual and audit time of underreporting of time behavior. The method used in this study is explanatory research, which would explain the causal relationship between the four independent variables on the dependent variable. This study collected data through questionnaires. The population of this study are from public accountant auditors. This study used total sampling which used all population. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Multiple Linear Regression Analysis. Based on the results of the analysis showed that Intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive influence on the underreporting of time behavior. The results showed that the level of Intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not do the underreporting of time behavior. Keywords: Underreporting of Time Behaviour, Intellectual Quotient, Emotional Quotient, Spiritual Quotient, Time Budget Pressure

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 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.

Sign in / Sign up

Export Citation Format

Share Document