ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR PADA AUDITOR KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA BAGIAN SELATAN
Daftar Isi:
- This study aims to examine the effect of internal factors; locus of control, organization commitment, turnover intention, and employee performance, and external factors; time budget pressure and leadership style, on auditor dysfunctional behavior. Respondents in this study were auditors who worked at the Southern Sumatera Public Accounting firm. The data collection method used a questionnaire. The data analysis technique used to test the hypothesis is multiple linear regression analysis. Based on the results of this study, the locus of control, organization commitment, turnover intention, employee performance, time budget pressure, and leadership style simultaneously influence auditor dysfunctional behavior. Partially, locus of control and time budget pressure have a significant effect on auditor dysfunctional behavior, while organization commitment, turnover intention, employee performance, and leadership style do not significantly influence auditor dysfunctional behavior.