PERILAKU AUDIT DISFUNGSIONAL: BUKTI EMPIRIS PERILAKU AUDITOR DI JAWA TENGAH DAN DIY

MUSTIKA , Alfi Rosa and GHOZALI, Imam (2016) PERILAKU AUDIT DISFUNGSIONAL: BUKTI EMPIRIS PERILAKU AUDITOR DI JAWA TENGAH DAN DIY. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
3650Kb

Abstract

This study aims to determine the factors that affect turnover intention with dysfunctional audit behavior as an intervening variable. This study is a replication of the study conducted by Yuen et al. (2013). Factors examined in this study are time budget pressure, auditor’s independence, client importance and task complexity. The inconsistency results of previous studies encouraged additional research to examine this issue. Therefore, this research is important to do because it can provide information about the dysfunctional audit behavior, how to overcome dysfunctional audit behavior, and reduce the level of turnover intention auditor at KAP. This study was conducted by a survey of auditors working in Public Accounting Firm (KAP) of Central Java and Yogyakarta, especially Semarang and Yogyakarta. Determination of the samples was done by convenience sampling method. The number of samples is 62 respondents. This research use approach Partial Least Square (PLS) on smartPLS 3.0 software. The study analyzed with path analysis. The results showed that time budget pressure, auditor independence, client importance and task complexity has positive relationship toward acceptance of dysfunctional audit behavior, and there is positive relationship between the acceptamce of dysfunctional audit behavior towards turnover intention. The results could help the firm to reduce the level of turnover intention and identify the factors that affect the dysfunctional auditor behavior.

Item Type:Thesis (Undergraduate)
Additional Information:auditing, auditor, dysfunctional audit behavior, time budget pressure, auditor’s independence, client importance, task complexity, turnover intention.
Uncontrolled Keywords:auditing, auditor, dysfunctional audit behavior, time budget pressure, auditor’s independence, client importance, task complexity, turnover intention.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49349
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Jul 2016 09:49
Last Modified:19 Jul 2016 09:49

Repository Staff Only: item control page