KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP TURNOVER INTENTION (Studi Empiris pada Kantor Akuntan Publik diJakarta)
| Main Author: | Amaliah, Lia |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/6693/1/KARAKTERISTIK%20PERSONAL%20AUDITOR%20SEBAGAI%20ANTESEDEN%20PERILAKU%20DISFUNGSIONAL%20AUDITOR%20DAN%20PENGARUHNYA%20T.PDF https://eprints.untirta.ac.id/6693/ https://feb.untirta.ac.id |
Daftar Isi:
- This study aims to examine the Auditor Personal Characteristics as Antecedents of Dysfunctional Auditor Behavior and Impact on turnover intention (Empirical Study On Public Accounting Firm in Jakarta). The sample in this study was 70 respondents with sampling techniques purposive sampling to the auditor who worked on the public accounting firm (KAP) affiliate. Data was collected by distributing questionnaires directly to the respondent. Analysis using multiple regression with SPSS. These results indicate that there is a significant positive relationship between time budget pressure on dysfunctional auditor behavior. There is no significant positive relationship between task complexity on the relationship dysfunctional auditor behavior. There is a significant positive relationship between client importance to the auditor dysfunctional behavior. There is a significant negative relationship between auditor independence on auditor dysfunctional behavior. There is no significant positive relationship between professional commitment to the auditor dysfunctional behavior. There is a significant positive relationship between dysfunctional behavior towards turnover intention. Keywords : Dysfunctional Auditor Behavior, Time Budget Pressure, Task Complexity, Client Importance, Auditor Independence, Professional Commitment, Turnover Intention.