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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Manajemen Indonesia YUME : Journal of Management JURNAL MANAJEMEN BISNIS Celebes Abdimas: Jurnal Pengabdian Kepada Masyarakat Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Marketing and Applied Psychology of Business Golden Ratio of Human Resource Management Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Social Science and Education Golden Ratio of Community Services and Dedication Tata Kelola Golden Ratio of Data in Summary Center of Economic Students Journal (CSEJ) JER Golden Ratio of Taxation Studies Atestasi : Jurnal Ilmiah Akuntansi
Aditya Halim Perdana Kusuma Putra Putra
Departement Of Management, Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Dysfunctional Behavior Determinant Factors: Internal And Personal Characteristic Perspective Fahruddin Z. Olilingo; Aditya Halim Perdana Kusuma Putra
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.811

Abstract

This study aims to analyze the effect of time budget pressure, task complexity, and personal characteristics of auditors either directly or with moderation on dysfunctional behavior. This study involved 56 auditors with the data collection method in a questionnaire. The study results stated that the four hypotheses were positively and significantly affected. In the direct testing stage, the impact of the task complexity variable is the most dominant variable with a powerful effect than the demonstration of the relationship involving the time budget pressure variable on dysfunctional behavior. Furthermore, in testing the moderation of personal characters, which moderate the relationship between task complexity and dysfunctional behavior, this is the most dominant variable.
Co-Authors - Lukman S A. Ahmad A. Nirwana Nur Abbas, Ilham Abdul Haeba Ramli Abubakar, Herminawaty Achriansyah Ahmad Gani Adhi Hilardi Ahmad Firman Ahmad Ridha Ajmal A Ajmal As'ad Amnah Hadi Andi Adawiah Andi Darmawangsa Andika Pramukti Andika Prawira Buana Ardi Ardi Ardi Ardi Arif Murti Rozamuri Asmini Asmini Awalia, Nur Syapria Aylee Christine Alamsyah Sheyoputri Aylee Christine Alamsyah Sheyoputri Bahari, Andi Faisal Basri Modding Budi Guntoro Daduk Merdika Mansur Darmawangsa, Andi Dedi Juniansyah Dwi Rizky Puspa Elia Ardyan Elpisah Fahrudin Zain Olilingo Faradiva Dwi Azizah Fika Aryani Fitriani Mandung Fyrdha Faradyba Hamzah Gunawan Bata Ilyas Gunawan Bata Ilyas Hadi, Amnah Hamzah, Fyrdha Faradyba Hernita I Gede Arya Pering Arimbawa Ismail HA Juniansyah, Dedi Kalla, Rastina Laisila, Maya Lina - Mariana, Lina - M. Akil, M. Mangkona, Suriyanti Marmin, Hidayat Marwah Yusuf Muhammad Akil Muhammad Firmansyah Mulang, Hastuti Munawir Nasir Munawir Nasir Natsir, Rahmadhany Noch, Muhammad Yamin Nurani Nurani Nurhayati Azis Nurlina, Nurliina Nurpadila Nurul Chamidah Pattarani, Andi Pradana, Andi Fadel Pradana Pramukti, Andika R. Rahmi Rahmi Rahmi Rahmi, R. Ramli, Mansyur Reza, Heru Kreshna Ricky Gunawan, Ricky Rivera, Kevin M. Rozamuri, Arif Murti Rumasukun, Mohammad Ridwan S, Lukman Sabri Hasan Sabri Hasan Sabri Hasan Sapiri, Muhtar Sapriyadi Setyani Dwi Lestari Simanjuntak, Mariana Siti Mariam SITI MARIAM St. Hatidja St. Syahriati Sultan Sultan Sultan Surani Suriyanti Suriyanti Syahnur Said Syahnur, Haerdiansyah Syamsu Nujum Yulia Tri Samiha Yunus, Abdul Thalib Yusran Paris Yusran Paris, Yusran Yusuf, Marwah