E-JURNAL AKUNTANSI
Vol 27 No 2 (2019)

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor

Melinda Limanto (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Sukartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 May 2019

Abstract

This study aims to obtain empirical evidence of the influence of time budger pressure, machiavellian , internal locus of control, and organizational comitment on auditor’s dysfungsional behavior. Auditor’s dysfungsional behavior is an behavior of auditor that reduces audit quality and causes the audit process to fail. The study was conducted at the R I BPKP Representative of Bali Province in 2019. Respondents in this study were determined using the saturated sample method. Data collection using the questionnaire method. The data analysis technique used is multiple linear regression. The results showed time budget pressures, and machiavellian traits had a positive effect on auditor dysfunctional behavior. Internal locus of control variables, and organizational commitment negatively affect auditor dysfunctional behavior.Keywords: Dysfungsional, machiavellian, internal control, comitment

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Journal Info

Abbrev

akuntansi

Publisher

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 ...