PENGARUH LOCUS OF CONTROL EKSTERNAL, KINERJA AUDITOR, TEKANAN ANGGARAN WAKTU (TIME BUDGET PRESSURE) DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDITOR
Daftar Isi:
- Dysfunctional audit behavior reprensent a reaction of to environment (like operation sistem. The behavioral can have direct impact to quality of audit. Purpose of which wish to be reached in this research is to test empirically and analyze variabel locus of control, performance, time budget pressure and turnover intentio which directly influence acceptance of auditor to dysfunctional behavior. Populastion in this research is auditors who works at public accountant fiem in Semarang in the years 2013. While determination of sample conduced with (convenience sampling). sample of 34 responder at 9 KAP con be obtained. Instrument of questionnaire is used to collect data. Analysis of regression is used in this research to prove the hypotheses. Resuld of research indicate that the variables: locus of control, performance, time budget pressure and turnover intention have significant effect to acceptance of dysfunctional audit behavior.