Hamzah, Kharismawan (2016) KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN INDEPENDENSI AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP TURNOVER INTENTION (Studi Empiris pada Auditor di Kantor Akuntan Publik DKI Jakarta). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this study to analyze the task complexity, time budget pressure and auditor independency as antecedents of the dysfunctional audit behavior and its effect on turnover intention. Data were obtained from the Office of Public Accountants (KAP) in Jakarta with the object of research auditor at junior and senior level. The survey method to collect primary data using questionnaires. 120 questionnaires distributed, the number of questionnaires returned was 36 questionnaires (30.0%). Processing data using the program Statistical Package for the Social Sciences (SPSS). The results showed that (1) the task complexity is positively correlated significantly to dysfunctional behavior auditor (2) the budget pressure is positively correlated significantly to dysfunctional behavior audit (3) the auditor independency is negatively correlated significantly to dysfunctional behavior auditor (4) dysfunctional behavior auditor is negatively correlated significantly to turnover intention.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk menganalisa Kompleksitas Tugas, Tekanan Anggaran Waktu dan Independensi Auditor Sebagai Anteseden Perilaku Disfungsional Audit dan Pengaruhnya Terhadap Turnover Intention. Data penelitian diperoleh dari Kantor Akuntan Publik di DKI Jakarta dengan objek penelitian auditor pada level junior dan senior. Metode penelitian survei dengan mengumpulkan data primer menggunakan kuesioner. Dari 120 kuesioner yang disebarkan, jumlah kuesioner yang kembali adalah 36 kuesioner (30.0%). Pengolahan data menggunakan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa (1)kompleksitas tugas berhubungan positif signifikan dengan perilaku disfungsional auditor (2)tekanan anggaran waktu berhubungan positif signifikan dengan perilaku disfungsional audit (3)independensi auditor berhubungan negatif signifikan dengan perilaku disfungsional auditor (4)perilaku disfungsional auditor berhubungan negatif signifikan dengan Turnover Intention. | |||||||||
| Uncontrolled Keywords: | task complexity, time budget pressure, and auditor independency, the dysfunctional audit behavior, turnover intention Kompleksitas Tugas, Tekanan Anggaran Waktu dan Independensi Auditor, Perilaku Disfungsional Audit, Turnover Intention. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 24 Mar 2022 13:46 | |||||||||
| Last Modified: | 24 Mar 2022 13:46 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/10642 |
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