E-JURNAL AKUNTANSI
Vol 11 No 1 (2015)

PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN TASK COMPLEXITY PADA DYSFUNCTIONAL AUDIT BEHAVIOR AKUNTAN PUBLIK DI BALI

Nia Riska Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Wayan Pradnyantha Wirasedana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

Article Info

Publish Date
01 Apr 2015

Abstract

This study aims to examine the effects of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior public accountant in Bali. By using nonprobability sampling technique, the data obtained through survey technique by distributing questionnaire to 75 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Bali 2013. Multiple linear regression analysis used for this study. The results suggest that there were positive effect of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior. Budget preparation time, individual characteristics, and auditor task complexity play a role in identifying auditor accepting of dysfunctional behavior.

Copyrights © 2015




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...