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

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 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 The Mediating Effect of Budget Pressure on Behavioral Declaration of Audit

2019 ◽  
Vol 7 (2) ◽  
pp. 73-89
Author(s):  
Edwin Setiawan ◽  
Andreas Andreas ◽  
Novita Indrawati ◽  
Hardi Hardi
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Survey Method ◽  
Quality Deterioration ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to test and analyze the behavior of audit quality deterioration by integrating the characteristics of individual auditors (locus of control and organizational commitment) with time budget pressure. The study was conducted by survey method by distributing questionnaires to auditors who worked at KAP in the Provinces of West Sumatra, Riau and Riau Islands. The sampling technique uses the purpose sampling method. The questionnaire that can be used totaling 60 questionnaires. Data analysis using wrapPLS 6.0. The results showed that internal locus of control had a negative effect on time budget pressure and decreased audit quality behavior, external locus of control had a positive effect on time budget pressure and decreased audit quality behavior, organizational commitment negatively affected time budget pressure and decreased audit quality behavior, and time budget pressure has a positive effect on audit quality deterioration behavior, and time budget pressure mediates the influence of locus of control, organizational commitment to audit quality deterioration.

scholarly journals Factors Affecting Dysfunctional Audit Behavior

2021 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Afly YESSIE
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Turnover Intention ◽  
Time Budget ◽  
Professional Commitment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
The Public ◽  
Time Budget Pressure

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control, Times budget pressure and professional commitment on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta region registered with the Indonesian Institute of Public Accountants (IAPI) in 2019 using the dissemination of questionnaires. The analytical instrument in this study is double regression. The results of this study indicate that turnover intention, performance audit, time budget pressure and professional commitment have a positive and significant effect on the dysfunctional audit behavior while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment so that acceptance of dysfunctional audit behavior can be minimized.

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 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 TIME BUDGET PREASURE AND TURNOVER INTENTION WITH DYSFUCTIONAL ACCOUNTANT BEHAVIOR

2018 ◽  
Author(s):  
Jamaluddin Majid ◽  
Ambo Asse
Keyword(s):  
Turnover Intention ◽  
Time Budget ◽  
Professional Behavior ◽  
Financial Report ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Personal Qualities ◽  
High Level ◽  
Time Budget Pressure ◽  
Public Accountant

A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.

scholarly journals TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES

2018 ◽  
Vol 16 (2) ◽  
pp. 18-38
Author(s):  
Sekar Akrom Faradiza ◽  
Januar Chritianto
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Self Esteem ◽  
Rate Performance ◽  
Friedman Test ◽  
High Quality ◽  
Time Budget Pressure ◽  
Pressure Factor

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.  

scholarly journals Pengaruh Locus Of Control, Turnover Intention, Komitmen Organisasi Dan Kecerdasan Emosional Spiritual Quotient (Esq) Terhadap Dysfunctional Audit Behavior

2019 ◽  
Vol 1 (3) ◽  
pp. 1589-1603
Author(s):  
Yulastri Herliza ◽  
Mia Angelina Setiawan
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Turnover Intention ◽  
Sampling Technique ◽  
Sample Collection ◽  
Audit Process ◽  
Analysis Technique ◽  
West Sumatra ◽  
The Republic ◽  
Positive Effect

Dysfunctional audit behavior is the behavior of auditors in the audit process that is not appropriate or deviates from the standards set. The aim of the study was to determine: (1) the influence of locus of control on dysfuncional audit behavior, (2) the effect of turnover intention on audit behavior dysfuncional, (3) the influence of organizational commitment on dysfuncional audit behavior, (4) the influence of emotional, spiritual, quetiont intelligence (ESQ) against dysfuncional audit behavior.This research was conducted at the Republic of Indonesia BPK Representative auditor West Sumatra Province in 2019. The samples obtained were 44 auditors. The sample collection method uses total sampling technique. The data analysis technique used is multiple linear regression. The results showed (1) locus of control did not affect the dysfunctional audit behavior with a significance value of 0.012 <0.05, (2) turnover intention had a positive effect on dysfunctional audit behavior with a significance value of 0.003 <0.05 (3) organizational commitment had no effect towards dysfunctional audit behavior with a significance value of 0.249> 0.05 and (4) emostional spiritual quotient does not affect the bahaviour dysfunctional audit with a significance value of 0.716> 0.05.

scholarly journals PENGARUH KONFLIK PERAN, STRES KERJA, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION Studi Kasus pada Kantor Akuntan Publik di Jawa Tengah dan DIY

2018 ◽  
Vol 4 (2) ◽  
pp. 113
Author(s):  
Dyan Kurniawati ◽  
Nugraheni Rintasari
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Role Conflict ◽  
Work Stress ◽  
Turnover Intention ◽  
Sampling Technique ◽  
Central Java ◽  
Regression Test ◽  
High Level ◽  
Public Accountant

Public accountant offices have been known of the high level of staff turnover, generally to the new staffs. The turnover level should be decreased work in order to the company has had a change to get the benefit of the work improvement of the staffs. The research aims to test the influence of role conflict, work stress, locus of control, organizational commitment toward the turnover intention on public accountant staffs. The population of the research was public accountants who are working at public accountant offices in Central Java and DIY. The research took the sample using questionnaires. The sampling technique is purposive sampling to the population that was taken by respondent criteria. Based on the criteria, it was obtained that the number of sample was 55 respondents from 13 public accountant offices in Central Java and DIY. The data analysis method is using multiple regression test. The result of analysis showed that the role conflict and the work stress do not give influence toward the turnover intention. However, the locus of control and the organizational commitment give influence toward the turnover intention.

Sign in / Sign up

Export Citation Format

Share Document