PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA)
ABSTRACT: This research
performed at Public accountant Office (CAP) which is distributed in some
province in Indonesia, with aim of the reserach is to know influence Time
Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors
performance which works for public accountant Office of parsial influence or
simultaneously. Responden in this research is auditors at Public Accountant
office which is registered in Institute Akuntan Publik Indonesia (IAPI). This
research type has the character of correlational with number of sample 91
auditor from population a number of 998
inscribed CAP auditor which is random
chosen within region based. Path analysis is used as a data analytical
technique.
Based on result of analysis it is concluded that Time Budget Pressure,
Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors
Performance in simultaneously. Time budget pressure has an effect to auditors
performance, locus of control has a insignificant negative effect to auditors
performance and dysfunctional audit
behavior has an effect to auditors
performance.
Keywords: Time Budget
Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance
Penulis: Maya Febrianty
Lautania
Kode Jurnal: jpakuntansidd110080
