LOCUS OF CONTROL, TIME BUDGET PRESSURE DAN PENYIMPANGAN PERILAKU DALAM AUDIT
ABSTRACT: This research has
purpose to show influence locus of control and timebudgetpressure to
disfunctional audit behavior. This research is a census research which
committed at BPKP Province of Aceh.
Population in this research amount 85 auditors. Data using in this research is
primary data which obtained through questionare. Data analysis in this research
is committed by using multiple linear regression method.
The result of this research indicates that partially locus of control has
an influence to disfunctional audit behavior. As locus of control, Time budget
pressure also has an influence to disfunctional audit behavior.
Silmultaneously, it indicates that locus of control and time budget pressure
have also an influence to disfunctional audit behavior.
Keyword: locus of control, time budget pressure and disfunctional
audit behavior
Penulis: Nadirsyah, Intan
Maulida Zuhra
Kode Jurnal: jpakuntansidd090062
