Pengaruh Locus of Control , Emotional Spiritual Quotient (ESQ), Turnover Intention, Time Budget Pressure, Etika Profesi, Kompleksitas Tugas, Komitmen Profesional dan Stres Kerja terhadap Perilaku Disfungsional Auditor (Studi Empiris pada Kantor Akuntan Publik di Semarang)
Daftar Isi:
- Dysfunctional behavior in auditing is the behavior of auditors who deviate from audit standards in carrying out audit assignments that can reduce audit quality directly or indirectly. The purpose of this study was to determine the effect of Locus of Control, ESQ, Turnover Intention, Time Budget Pressure, Professional Ethics, Task Complexity, Professional Commitment and Job Stress on auditor dysfunctional behavior. This research method is a purposive sampling technique based on consideration. Respondents in this study amounted to 42 auditors in KAP Semarang City. This study was tested using linear regression multiple using SPSS program. Based on the analysis, it can be concluded that ESQ has a negative effect on dysfunctional auditor behavior, Turnover Intention and Time Budget Pressure has a positive effect on auditor dysfunctional behavior, while other variables, namely Locus of Control, Professional Ethics, Task Complexity, Professional Commitment and Job Stress are not affect auditor dysfunctional behavior. Keywords: Locus of Control, ESQ, Turnover Intention, Time Budget Pressure, Professional Ethics, Task Complexity, Professional Commitment, Job Stress, Disfunctional Auditor Behavior.