Suseno, Ahmad (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI DYSFUNCTIONAL AUDIT BEHAVIOUR SERTA DAMPAKNYA TERHADAP TURNOVER INTENTION (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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FAKTOR-FAKTOR YANG MEMPENGARUHI DYSFUNCTIONAL AUDIT BEHAVIOUR SERTA DAMPAKNYA TERHADAP TURNOVER I_compressed.pdf - Published Version Restricted to Registered users only until 2014. Download (3MB) |
Abstract
The aim of this research to know the influence of locus of control, time budget pressure, task complexity, dan organization commitment toward dysfunctional audit behaviour and dysfunctional audit behaviour toward turnover intention. In this research, there are 80 questionnaires distributed, and there are 65 questionnaires from total 70 questionnaires available to being process. This research using Smart Partial Least Square (smartPLS). The location of this reseach take place at Public Accounting Firm (KAP) in Jakarta with senior auditor and junior auditor as the object. The Sampling technique of this reasearch is purposive sampling, and analyis technique is using path analysis to measure the influence of these variables. The result of this research show that locus of control has significant positive influence toward dysfunctional audit behaviour and turnover intention, organization commitment has significant negative influence toward dysfunctional audit behaviour and turnover intention, time budget pressure has significant positive influence toward dysfunctional audit behaviour, task complexity no significant influence toward dysfunctional audit behaviour, and dysfunctional audit behaviour has significant positive influence toward turnover intention
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh locus of control, tekanan anggaran waktu, kompleksitas tugas, dan komitmen organisasi terhadap perilaku disfungsional auditor dan perilaku disfungsional terhadap turnover intention. Dalam penelitian ini, sebanyak 80 kuesioner disebarkan, kuesioner yang dapat diolah adalah 65 kuesioner dari total 70 kuesioner yang kembali. Pengolahan data dalam penelitian ini menggunakan alat uji statistik Smart Partial Least Square (SmartPLS). Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di Jakarta, dengan objek penelitian yaitu auditor senior dan auditor junior. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling, dan teknik analisis menggunakan path analysis untuk menguji pengaruh variabel-variabel tersebut. Hasil penelitian menunjukan bahwa locus of control berpengaruh positif signifikan terhadap dysfunctional audit behaviour dan turnover intention, komitmen organisasi berpengaruh negatif signifikan terhadap dysfunctional audit behaviour dan turnover intention, tekanan anggaran waktu berpengaruh positif signifikan terhadap dysfunctional audit behaviour, kompleksitas tugas tidak berpengaruh secara signifikan terhadap dysfunctional audit behaviour, dan dysfunctional audit behaviour yang mempunyai pengaruh positif signifikan terhadap turnover intention. | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Locus Of Control, Tekanan Anggaran Waktu, Kompleksitas Tugas, Komitmen Organisasi, Dysfunctional Audit Behaviour, Turnover Intention. Keyword : Locus of Control, Time Budget Pressure, Task Complexity, Organization Commitment, Dysfunctional Audit Behaviour, Turnover Intention. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory 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: | 12 May 2022 13:41 | |||||||||
| Last Modified: | 12 May 2022 13:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13841 |
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