NURANI, DWI CAHYANING (2023) PENGARUH STRESS KERJA, KOMPETENSI AUDITOR, DAN LOCUS OF CONTROL TERHADAP DISFUNGSIONAL AUDITOR. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
An auditor is required to produce optimal audit results, so the auditor must avoid several factors such as Job Stress, Auditor Competence, and Locus of Control which can lead to the emergence of Auditor Dysfunctional behavior which leads to a decrease in the quality of an auditor's audit. This study aims to examine the effect of Job Stress, Competence of Auditors, and Locus of Control on Dysfunctional Auditors. The samples used in this study were auditors who work in public accounting firm in the region of Sudirman South Jakarta. The sample of this study was 88 auditors. The results showed that Job Stress has no effect on Dysfunctional Auditors, Competence of Auditor has no effect on Dysfunctional Auditor and Locus of Control has no effect on Dysfunctional Auditors. Keywords: Dysfunctional Auditors, Job Stress, Competence of Auditors, Locus of Control. Seorang auditor dituntut untuk menghasilkan hasil audit yang optimal, sehingga auditor harus menghindari beberapa faktor seperti Stres Kerja, Kompetensi Auditor, dan Locus of Control yang dapat menyebabkan munculnya perilaku Disfungsional Auditor yang berujung pada menurunnya kualitas audit seorang auditor. Penelitian ini menguji Stres Kerja, Kompetensi Auditor dan Locus of Control terhadap Disfungsional Auditor. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Selatan. Sampel penelitian ini berjumlah 88 responden. Hasil dari penelitian ini adalah bahwa variabel Stres Kerja tidak berpengaruh terhadap Disfungsional Auditor, Kompetensi Auditor tidak berpengaruh terhadap Disfungsional Auditor dan Locus of Control juga tidak berpengaruh terhadap Disfungsional Auditor. Kata kunci: Disfungsional Auditor, Stres Kerja, Kompetensi Auditor, Locus of Control.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 23 079 |
| Call Number: | SE/32/23/088 |
| NIM/NIDN Creators: | 43218110213 |
| Uncontrolled Keywords: | Disfungsional Auditor, Stres Kerja, Kompetensi Auditor, Locus of Control. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 12 Jun 2023 02:06 |
| Last Modified: | 12 Jun 2023 02:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77970 |
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