Amaliah, Lia (2014) KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP TURNOVER INTENTION (Studi Empiris pada Kantor Akuntan Publik diJakarta). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA T.PDF - Published Version Restricted to Registered users only until 2014. Download (4MB) |
Abstract
This study aims to examine the Auditor Personal Characteristics as Antecedents of Dysfunctional Auditor Behavior and Impact on turnover intention (Empirical Study On Public Accounting Firm in Jakarta). The sample in this study was 70 respondents with sampling techniques purposive sampling to the auditor who worked on the public accounting firm (KAP) affiliate. Data was collected by distributing questionnaires directly to the respondent. Analysis using multiple regression with SPSS. These results indicate that there is a significant positive relationship between time budget pressure on dysfunctional auditor behavior. There is no significant positive relationship between task complexity on the relationship dysfunctional auditor behavior. There is a significant positive relationship between client importance to the auditor dysfunctional behavior. There is a significant negative relationship between auditor independence on auditor dysfunctional behavior. There is no significant positive relationship between professional commitment to the auditor dysfunctional behavior. There is a significant positive relationship between dysfunctional behavior towards turnover intention. Keywords : Dysfunctional Auditor Behavior, Time Budget Pressure, Task Complexity, Client Importance, Auditor Independence, Professional Commitment, Turnover Intention.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk meneliti tentang Karakteristik Personal Auditor sebagai Anteseden Perilaku Disfungsional Auditor dan Pengaruhnya terhadap turnover intention (Studi Empiris Pada Kantor Akuntan Publik di Jakarta). Sampel dalam penelitian ini adalah 70 responden dengan teknik pengambilan sampel secara purposive sampling yaitu kepada auditor yang bekerja pada kantor akuntan publik (KAP) afiliasi. Data dikumpulkan dengan menyebarkan kuesioner secara langsung kepada responden yang bersangkutan. Teknik analisis data menggunakan regresi berganda dengan bantuan SPSS. Hasil penelitian ini menunjukan bahwa terdapat hubungan positif signifikan antara tekanan anggaran waktu terhadap perilaku disfungsional auditor. Terdapat hubungan positif tidak signifikan antara hubungan kompleksitas tugas terhadap perilaku disfungsional auditor. Terdapat hubungan positif signifikan antara client importance terhadap perilaku disfungsional auditor. Terdapat hubungan negatif signifikan antara independensi auditor terhadap perilaku disfungsional auditor. Terdapat hubungan positif tidak signifikan antara komitmen profesional terhadap perilaku disfungsional auditor. Terdapat hubungan positif signifikan antara perilaku disfungsional terhadap turnover intention. Kata kunci : Perilaku Disfungsional Auditor, Tekanan Anggaran Waktu, Kompleksitas Tugas, Client Importance, Independensi Auditor, Komitmen Profesional, Turnover Intention. | |||||||||
| Uncontrolled Keywords: | Kata kunci : Perilaku Disfungsional Auditor, Tekanan Anggaran Waktu, Kompleksitas Tugas, Client Importance, Independensi Auditor, Komitmen Profesional, Turnover Intention. Keywords : Dysfunctional Auditor Behavior, Time Budget Pressure, Task Complexity, Client Importance, Auditor Independence, Professional Commitment, 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: | 15 Nov 2021 10:06 | |||||||||
| Last Modified: | 15 Nov 2021 10:06 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/6693 |
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