Isrowiyah, Anna (2011) Pengaruh Locus of Control dan Dimensi Komitmen Profesional terhadap Perilaku Audit Disfungsional dengan Tekanan Anggaran Waktu yang Dirasakan sebagai Variabel Intervening. (Studi Empiris pada Auditor. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini menguji pengaruh karakteristik individual auditor ( locus of control dan komitmen professional multi-dimensi ) terhadap perilaku audit disfungsional. Pengujian dilakukan atas pengaruh langsung dan juga pengaruh tidak langsung yaitu melalui tekanan anggaran waktu yang dirasakan. Penelitian dilakukan dengan metode survei pada auditor yang bekerja di KAP wilayah Jawa Timur. Unit analisis adalah individu auditor pada semua posisi yaitu: junior, senior, manajer, dan patner. Sampel penelitian sebanyak 95 reponden. Analisis data dilakukan dengan menggunakan analisis jalur ( path analysis ). Hasil penelitian menunjukkan bahwa locus of control berpengaruh negatif signifikan terhadap tekanan anggaran waktu yang dirasakan dan perilaku audit disfungsional. Komitmen professional afektif dan komitmen professional normatif berpengaruh negatif signifikan terhadap tekanan anggaran waktu yang dirasakan, sedangkan komitmen professional kontinu tidak signifikan. Pengaruh komitmen professional multi-dimensi terhadap perilaku audit disfungsional kesemuannya tidak signifikan. Hasil penelitian juga menunjukkan pengaruh langsung locus of control dan dimensi komitmen professional lebih kuat dibanding pengaruh tidak langsung yaitu melalui tekanan anggaran waktu yang dirasakan.
English Abstract
This study examined influence of individual characteristics of auditor (locus of control and multi-dimensions professional commitmentl) to disfunctional audit behaviors. tests done on direct influence and indirect influence was through perceived time budget pressure. study was conducted by survey method on auditors who work in public accountant firms in East Java. unit of analysis was individual auditors at all positions: junior, senior, manager, and partner. Research samples were as many as 95 respondents. Data analysis was done using path analysis. results showed that locus of control had negative and significant influence on perceived time budget pressure and disfunctional audit behaviors. Affective professional commitment and normative professional commitment had negative significant influence on perceived time budget pressure, whereas continuous professional commitment was not significant. influence of professional commitment multi-dimensions to disfunctional audit behaviors overall were not significant. results also showed direct influence of locus of control and dimensions professional commitment was stronger than indirect effect through perceived time budget pressure.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/ISR/p/041104523 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 26 Oct 2011 11:57 |
| Last Modified: | 26 Oct 2011 11:57 |
| URI: | http://repository.ub.ac.id/id/eprint/159183 |
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