KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN INDEPENDENSI AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP TURNOVER INTENTION (Studi Empiris pada Auditor di Kantor Akuntan Publik DKI Jakarta)
| Main Author: | Hamzah, Kharismawan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/10642/1/Skripsi%20Kharismawan%20Hamzah.pdf https://eprints.untirta.ac.id/10642/ |
Daftar Isi:
- The purpose of this study to analyze the task complexity, time budget pressure and auditor independency as antecedents of the dysfunctional audit behavior and its effect on turnover intention. Data were obtained from the Office of Public Accountants (KAP) in Jakarta with the object of research auditor at junior and senior level. The survey method to collect primary data using questionnaires. 120 questionnaires distributed, the number of questionnaires returned was 36 questionnaires (30.0%). Processing data using the program Statistical Package for the Social Sciences (SPSS). The results showed that (1) the task complexity is positively correlated significantly to dysfunctional behavior auditor (2) the budget pressure is positively correlated significantly to dysfunctional behavior audit (3) the auditor independency is negatively correlated significantly to dysfunctional behavior auditor (4) dysfunctional behavior auditor is negatively correlated significantly to turnover intention.