FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT

Ayub Rosyidin, NIM.: 21108040081 (2025) FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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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.

Item Type:	Thesis (Skripsi)
Additional Information / Supervisor:	Sofyan Hadinata, S.E., M.Sc., Ak., CA., ACPA.
Uncontrolled Keywords:	kinerja pribadi karyawan; komitmen profesional; kompleksitas tugas; time budget pressure
Subjects:	600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User:	S.Sos Sofwan Sofwan
Date Deposited:	18 Feb 2025 09:48
Last Modified:	14 Apr 2026 09:06
URI:	http://digilib.uin-suka.ac.id/id/eprint/70073

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