PENGARUH TURNOVER INTENTION, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL DAN SKEPTISISME PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT
Abstract
The purpose of this study was to examine the effect of turnover intention, organizational commitment, time budget pressure, external locus of control and professional skepticism of the dysfunctional audit behavior. This study used dysfunctional audit behavior as dependent variable and turnover intention, organizational commitment, time budget pressure, external locus of control and professional skepticism as independent variables.
The samples used in this study were auditors who work in public accounting firm in the region of D.I Yogyakarta and Central Java. The samples were taken by using purposive sampling method. Based on the distribution of the questionnaire, 44 respondents were obtained as the samples. Statistical methods used in this study were Liniear Regression Analysis.
The result of this study shows that the external organizational commitment and skepticism professional have negative effect on the audit dysfunctional behavior. Turnover Intention, time budget pressure and locus of control do not affect the dysfunctional audit behavior.