PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASIONAL, KOMPLEKSITAS TUGAS, TURNOVER INTENTION DAN TIME BUDGET PRESSURE TERHADAP PERILAKU MENYIMPANG DALAM AUDIT (Studi Empiris pada Auditor yang Bekerja di KAP Semarang, Solo, dan Yogyakarta)
Abstract
The purpose of this study was to examine the effect of locus of control, organizational commintment, taks complexity, turnover intention, dan time budgget pressure of the dysfunctional audit behavior. This study used dysfunctional audit behavior as dependent variable and locus of control, organizational commitment, taks complexity, turnover intention and time budget pressure, as independent variables.The samples used in this study were auditors who work in public accounting firm in Semarang, Solo, and Yogyakarta. The samples were taken by using purposive sampling method. Based on the distribution of the questionnaire, 56 respondents were obtained as the samples. Statistical methods used in this study were Liniear Regression Analysis. The result of this study shows that locus of control, task complexity, and time budget pressure have positif affect on the audit dysfunctional, the organizational commitment have negative effect on the audit dysfunctional behavior, and turnover Intention, do not affect the dysfunctional audit behavior and