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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Journal of Applied Business and Technology Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Haugesti Diana
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi (Media Riset Akuntansi

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PENGARUH TEKANAN ANGGARAN, WAKTU, RISIKO AUDIT, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (REDUCED AUDIT QUALITY BEHAVIOR (STUDI EMPIRIS BPK RI PERWAKILAN PROVINSI RIAU) Diana, Haugesti; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to examine the influence of time budget pressure, locus of control,audit risk, locus of control and dimension of professional commitment to reducedaudit quality behavior.Respondents of the research is auditor who works in BPK RIRepresentative of Riau Province. Research samples are 53 responden Theresearch uses multiple regression analysis. Prior to the tests, conducted prior testdata quality (reliability and validity), test data normality and classical assumptiontest. The results of this research indicate that 1) Time budget pressure effect onreduced audit quality behavior, 2) audit risk effect on reduced audit quality behavior,3) locus of control no effect on reduced audit quality behavior, and 5) dimensions ofprofessional commitment that is professional commitment affective, professionalcommitment continuance professional commitment normative effect on reducedaudit quality behavior.Key words: Reduced audit quality behavior, Time budget pressure, audit risk, Locusof Control, professional commitment affective, professional commitmentcontinuance, professional commitment normative.
Co-Authors Devi Kurniawati Ellyan Sastraningsiha Erwin Agus Suhendra Gilang Satria Guinata Hidayat, Dina Idawati Idawati Indri Adinda Irena Hastuti Masnur Maya Sari Mimelientesa Irman Muhammad Fahdi Nina Nursida Nova Andriani Nur Azlina Okalesa, Okalesa Poppy Camenia Jamil Raja Ade Fitrasari Mochtar Sherin Tanili Sinta Yulyanti Sinta Yulyanti Siska Suriyanti, Linda Hetri Syakirah Putri Septian Syerli Lim Yulefnita Yulefnita