relation: https://digilib.uin-suka.ac.id/id/eprint/70073/
title: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT
creator: Ayub Rosyidin, NIM.: 21108040081
subject: 657.42 Akuntansi
description: This study aims to analyze the influence of locus of control, turnover intention,  organizational commitment, employee personal performance, professional  commitment, task complexity, and time budget pressure on dysfunctional audit  behavior. The research employed a quantitative approach with 125 auditors as  respondents, all of whom work at Public Accounting Firms (KAP) located in  Yogyakarta, Klaten, Surakarta, and Karanganyar. Data were collected through  questionnaire distribution and analyzed using Structural Equation Modeling–  This study aims to analyze the influence of locus of control, turnover intention, organizational commitment, employee personal performance, professional commitment, task complexity, and time budget pressure on dysfunctional audit behavior. The research employed a quantitative approach with 125 auditors as respondents, all of whom work at Public Accounting Firms (KAP) located in Yogyakarta, Klaten, Surakarta, and Karanganyar. Data were collected through questionnaire distribution and analyzed using Structural Equation Modeling– Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that locus of control, turnover intention, task complexity, and time budget pressure do not have a significant effect on dysfunctional audit behavior. Conversely, organizational commitment, personal performance, and professional commitment have a positive and significant impact on dysfunctional audit behavior.
date: 2025-12-11
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/70073/1/21108040081_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/70073/2/21108040081_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
identifier:   Ayub Rosyidin, NIM.: 21108040081  (2025) FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.