PERILAKU DISFUNGSIONAL AKIBAT TEKANAN ANGGARAN WAKTU (STUDI EMPIRIS DI LINGKUNGAN BADAN PENGAWASAN DAERAH TINGKAT I DAN TINGKAT II PROPINSI MALUKU)

Abstract

This study examined dysfunctional behaviour due to time budget pressure which it behaviour consist of premature sign-off, under-reporting of time, and audit quality reduction behavior. The respondents are staff at BAWASOA Level 1 and 11 on Moluccas Province. The sampling method used is purposive sampling. in total 60 questionnaires were distributed. 54 can be used in analysis, for response rate of 86,6 percent. Using simple regression model and helped by SPSS (Statistical Program For Social Science) Program. The result of this study indicates that time budget pressure has influence to behavior of premature sign-off, under-reporting of time. and audit quality reduction behavior.