A, Annisa Lahitami (2024) PENGARUH TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL , DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR. S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
The objectives of this study are as follows: a) to analyze the impact of Time Budget Pressure on Auditor Dysfunctional Behavior, b) to explore the influence of Locus of Control on Auditor Dysfunctional Behavior, and c) to investigate the effect of Professional Commitment on Auditor Dysfunctional Behavior. This research adopts a causal research design aimed at analyzing the relationships between variables and the impact of one variable on another. The method employed in this study is a survey method, which aims to systematically collect data to test the hypothesized relationships among the variables. The results of this study show that Time Budget Pressure has a positive effect on Dysfunctional Auditor Behavior at Public Accounting Firms (KAP) in South Jakarta. Locus of Control has a positive effect on Dysfunctional Auditor Behavior at Public Accounting Firms (KAP) in South Jakarta. Professional Commitment has a positive effect on Dysfunctional Auditor Behavior. Tujuan dari penelitian ini yaitu sebagai berikut: a) untuk mengetahui apakah Tekanan Anggaran Waktu berpengaruh terhadap Perilaku Disfungsional Auditor, b) untuk mengetahui apakah Locus of control berpengaruh terhadap Perilaku Disfungsional Auditor, c) untuk mengetahui apakah Komitmen Professional berpengaruh terhadap Perilaku Disfungsional Auditor. Penelitian ini menggunakan jenis penelitian kausal, menganalisis hubungan antara satu variabel dengan variabel lainnya, atau pengaruh suatu variabel terhadap variabel lainnya. Metode yang digunakan pada penelitian ini yaitu metode survei dengan tujuan mengumpulkan data sederhana dalam rangka melakukan uji terhadap hubungan variabel yang dihipotesiskan. Hasil penelitian ini menujukkan bahwa Tekanan Anggaran Waktu berpengaruh positif terhadap Perilaku Disfungsional Auditor pada KAP Jakarta Selatan. Locus of control berpengaruh positif terhadap Perilaku Disfungsional Auditor pada KAP Jakarta Selatan. Komitmen Professional berpengaruh positif terhadap Perilaku Disfungsional Auditor.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110048 |
| Uncontrolled Keywords: | Time Budget Pressure, Locus of Control, Professional Commitment, and Dysfunctional Auditor Behavior. Tekanan Anggaran Waktu, Locus of Control, Komitmen Profesional, dan Perilaku Disfungsional Auditor |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | FHADHILAH SHAFA ARISTA |
| Date Deposited: | 17 Jan 2025 03:20 |
| Last Modified: | 17 Jan 2025 03:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93585 |
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