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primary topic: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT

FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT
type: Thesis
type: Article
abstract: 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
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Text)
has version: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Text)
has published: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Text)
subject: 657.42 Akuntansi

FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Text)
type: Document
has file: 21108040081_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040081_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040081 Ayub Rosyidin
type: Person
given name: NIM.: 21108040081
family name: Ayub Rosyidin

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primary topic: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT

657.42 Akuntansi
type: Concept