PERILAKU AUDIT DISFUNGSIONAL: EFEK DARI TEKANAN ANGGARAN WAKTU, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI (Studi Pada KAP di Semarang)

Abstract

This study aimed to examine the effect of internal factors and external factors that exist in the auditor in relation to dysfungtional audit behavior. Previouse research on the influence of internal factors are reflected trough organizational commitment made by Donnely et al. (2011). While research on the influence of external factors that reflected by time budget emphasis and leadhership behavior was investigated by Paino and Thani (2011). Author tried to do some research by combining these two factors in conjungtion to dysfungtional audit behavior. It is still rare to find on the research literature published in Indonesia. Responden in this study is the auditor who worked at the firm in Semarang with position as a Junior and Senior Auditor. Primary data was collected by distributing questionnaires to the responden by using convenience sampling method. From the 100 questionnaires were distributed, 70 questionnaires were recorded refundable. Data analysis tools used are variance based SEM also known Partial Least Square (PLS). Author used WarpPLS version 2.0 software to perform the PLS technique. The results showed that there is a significant relationship between external factors (time budget emphasis and leadhership behavior) and internal factors (organizational commitment) to dysfungtional audit behavior. It was also found that the mediating effect of the indirect effect from external factor (time budget emphasis and leadhership behavior) to the dysfungtional audit behavior by internal factor (organizational commitment)