PENGARUH TEKANAN ANGGARAN WAKTU, GAYA KEPEMIMPINAN, DAN ASPEK-ASPEK SUPERVISI TERHADAP PERILAKU DISFUNGSIONAL
ABSTRACT: This study examined
the emergence factors of dysfunctional behaviors which mirror from behavior of premature
sign-off, under-reporting of time, and audit quality reduction behavior.The
respondents are junior auditors at audit firms, Java Island. The sampling
method used is purposive sampling. In total 500 questionnaires were
distributed, 106 can be used in analysis, for response rate of 31 percent. Using
multiple regression of SPSS Program, the result of this study indicates that time
budget pressure has positive influence to behavior of premature sign-off, underreporting
of time, and audit quality reduction behavior; leadership style structuring has
negative influence to behavior of under-reporting of time; leadership style
considerating has positive influence to behavior of premature sign-off and
audit quality reduction behavior; leadership and mentoring aspects of
supervision do not have influ-ence to behavior of premature sign-off,
under-reporting of time, and audit quality reduction behavior; work-ing
conditions aspects of supervision has positive influence to behavior of
under-reporting of time; and work
assignment aspects of supervision do not have influence to behavior of premature
sign-off, under-re-porting of time and audit quality reduction behavior.
Keywords: dysfunctional
behaviour, time budget pres-sure, leadership style, audit firms
Penulis: Christina
Sososutiksno
Kode Jurnal: jpmanajemendd120319
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