| dc.contributor.advisor | LETJE NAZARUDDIN | |
| dc.contributor.author | KESUMA, WINDASARI CITRA | |
| dc.date.accessioned | 2017-01-11T02:47:44Z | |
| dc.date.available | 2017-01-11T02:47:44Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8067 | |
| dc.description | Tujuan penelitian ini adalah menganalisis efektivitas
pemoderasian sifat kepribadian dan komitmen organisasional pada
hubungan stres kerja dengan perilaku disfungsional audit. Analisis ini
menggunakan stres kerja sebagai variabel independen, perilaku
disfungsional audit sebagai variabel dependen serta sifat kepribadian
dari The Big Five Personality dan komitmen organisasional sebagai
variabel moderasi.
Sampel yang digunakan adalah auditor yang bekerja di Kantor
Akuntan Publik wilayah D.I Yogyakarta dan Jawa Tengah. Sampel
diambil dengan metode purposive sampling. Berdasarkan proses
penyebaran kuesioner diperoleh sampel sebanyak 91 responden.
Metode statistik menggunakan Analisis Regresi Linear dan Moderated
Regressions Analysis (MRA). Pengujian statistik menggunakan
aplikasi analisis multivariate dengan software IBM SPSS 23.
Hasil analisis berdasarkan penggunaan variabel independen
menunjukkan bahwa stres kerja berpengaruh signifikan positif
terhadap perilaku disfungsional audit. Hasil interaksi antara stres
kerja dengan variabel moderasi menunjukkan dua dari dimensi
kepribadian, yaitu openness to experience dan agreeableness, serta
komitmen organisasional mampu memperlemah hubungan stres kerja
dengan perilaku disfungsional audit. Akan tetapi, dimensi kepribadian
lain seperti conscientiousness, extraversion dan neuroticism tidak
memiliki dampak signifikan pada hubungan stres kerja dengan
perilaku disfungsional audit. Penelitian ini menunjukkan bahwa sifat
kepribadian dan komitmen organisasional auditor berperan penting
untuk mengurangi kesempatan melakukan perilaku disfungsional
audit. | en_US |
| dc.description.abstract | The purpose of this study was to analyze the effectiveness of
personality traits and organizational commitment moderation on the
relation of job stress to dysfunctional audit behavior. This analysis
used job stress as an independent variable, dysfunctional audit
behavior as dependent variable and personality traits from the Big
Five Personality theory and organizational commitment as moderating
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 purposive sampling method. Based on the
distribution of the questionnaire, it obtained sample up to 91
respondents. Statistical methods used in this study were Linear
Regression Analysis and Moderated Regression Analysis (MRA). The
statistic test used multivariate analysis applications with IBM SPSS 23
software.
The results of the analysis based on the use of independent
variables showed that job stress have a positive and significant effect on
dysfunctional audit behavior. The result of the interaction between job
stress to moderating variables showed that two of personality traits,
openness to experience and agreeableness, and organizational
commitment were able to weaken the relation of job stress to
dysfunctional audit behavior. However, other personality dimensions
such as conscientiousness, extraversion and neuroticism do not have a
significant impact on the relation of job stress to dysfunctional audit
behavior. This indicates that auditor personality and commitment
organizational are important to reduce the likelihood of dysfunctional
audit behaviors. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Job Stress; Dysfunctional Audit Behaviour; Trait Personality; Organizational Commitment. Stres Kerja; Perilaku Disfungsional Audit; Sifat Kepribadian; Komitmen Organisasional. | en_US |
| dc.title | EFEKTIVITAS PEMODERASIAN SIFAT KEPRIBADIAN DAN KOMITMEN ORGANISASIONAL PADA HUBUNGAN STRES KERJA DENGAN PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Kantor Akuntan Publik DIY - Jawa Tengah) | en_US |
| dc.type | Thesis
SKR
553 | en_US |
