eprintid: 70073
rev_number: 20
eprint_status: archive
userid: 12241
dir: disk0/00/07/00/73
datestamp: 2025-02-18 02:48:44
lastmod: 2026-04-14 02:06:57
status_changed: 2026-04-14 02:06:57
type: thesis
metadata_visibility: show
contact_email: sophanshofwan@gmail.com
creators_name: Ayub Rosyidin, NIM.: 21108040081
title: FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: kinerja pribadi karyawan; komitmen profesional;
kompleksitas tugas; time budget pressure
note: Sofyan Hadinata, S.E., M.Sc., Ak., CA., ACPA.
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
date_type: published
pages: 118
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Ayub Rosyidin, NIM.: 21108040081  (2025) FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/70073/1/21108040081_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/70073/2/21108040081_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf