PENGARUH TURNOVER INTENTION, KOMITMEN PROFESIONAL, TIME BUDGET PRESSURE, DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDIT
Abstract
This study aims to determine the influence of turnover intention, professional commitment, time budget pressure, and task complexity towards dysfunctional audit behavior. This study used dysfunctional audit behavior as dependent variable and turnover intention, professional commitment, time budget pressure, and task complexity 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, 42 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 have positive effect on the audit dysfunctional behavior. Turnover intention, professional commitment, and task complexity do not affect the dysfunctional audit behavior