PENGARUH KOMITMEN PROFESIONAL,KOMITMEN ORGANISASIONAL DAN KEINGINAN BERPINDAH KERJA TERHADAP PERILAKU DISFUNGSIONAL TENAGA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI JAKARTA
Daftar Isi:
- Bima Nur Setiawan, 2019; The Influence of Professional Commitment, Organizational Commitment and Turnover Intention Toward Dysfunctional Audit Behavior of Public Accountant Firm in Jakarta. Skripsi, Jakarta: Auditing Concentration, Accountancy Study Program, Department of Accountancy, Faculty of Economics, State University of Jakarta. Advisory: Dr. Mardi, M. Si.& Susi Indriani, SE, M.Si, Ak. The purpose of this study was to: (1) to test empirically the impact of professional commitment toward dysfunctional audit behavior of Public Accountant, (2) to test empirically the effect of professional commitment toward turnover intention of Public Accountant, (3) to test empirically the impact of turnover intention toward dysfunctional audit behavior of Public Accountant, (4) to test empirically influence organizational commitment toward turnover intention of Public Accountant, and (5) to test empirically the effect of organizational commitment toward dysfunctional audit behavior of Public Accountant. Methods of data collection using survey methods. The object of this study was 100 respondents who are active and working in the Public Accountant Office in Jakarta Timur. Data analysis using SPSS version 25 and SEM (Structural Equation Model) of a statistical package LISREL 8.8 to process and analyze the research data. The results of descriptive test explained that the auditor's professional and organizational commitment is very good, so the auditor tends not to have the desire to move to work and dysfunctional behavior. The hypothesis test shows: 1) the influence of professional commitment toward dysfunctional audit behavior by -24%, 2) the influence of professional commitment toward turnover intention by -33%, 3) the influence of turnover intention toward dysfunctional audit behavior by 44%, 4) the influence of organizational commitment toward turnover intention by -29%. 5) the influence of organizational commitment toward by dysfunctional audit behavior -36%. Keywords: professional commitment, organizational commitment, turnover intention, dysfunctional audit behavior