FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU AUDIT DISFUNGSIONAL
The purpose of this paper is to investigate the relationship between the effect of time budget pressure, external locus of control, turnover intentions and self-rated employee performance to dysfunctional audit behavior. In addition, we also examine the moderating effect of quality control and revie...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/132495/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73030 |
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| 機構: | Universitas Gadjah Mada |
| 總結: | The purpose of this paper is to investigate the relationship between the effect of
time budget pressure, external locus of control, turnover intentions and self-rated
employee performance to dysfunctional audit behavior. In addition, we also examine
the moderating effect of quality control and review procedures of the relationship
between several independent variables with dysfunctional audit behavior.
This research will be conducted as quantitative research that used survey
method by questionnaire. We used multiple linear regression analysis for the first to
the fourth hypothesis and Moderated Regression Analysis (MRA) for the fifth
hypothesis.
The results show that time budget pressure and external locus of control were
positively associated with the dysfunctional audit behavior. Turnover intentions and
self-rated employee performance have a negative effect on dysfunctional audit
behavior. The quality control and review procedures may moderate the relationship
of time budget pressure on dysfunctional audit behavior. |
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