PENGARUH TIME BUDGET PRESSURE, TASK COMPLEXITY, LOCUS OF CONTROL, TURNOVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT
Abstract
This study aims to determine the influence of time budget pressure, task complexity, external locus of control, turnover intention, and organizational commitment towards dysfunctional audit behavior. This study used dysfunctional audit behavior as dependent variable and time budget pressure, task complexity, external locus of control, turnover intention, and organizational commitment 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. Hypothesis test on this study using multiple regression using software applications SPSS v. 15. The result of this study shows that time budget pressure and external locus of control have positive effect on the audit dysfunctional behavior. task complexity, turnover intention and organizational commitment do not affect the dysfunctional audit behavior.