Faktor-Faktor Yang Mempengaruhi Perilaku Audit Disfungsional

PARDEDE, EUNIKE HENDRIANI (Adv.: Dewi Fatmawati, S.E.,M.Ec.), Dewi Fatmawati, S.E.,M.Ec.

2014 | Skripsi | S1 Accounting

Penelitian ini bertujuan untuk menguji hubungan antara pengaruh tekanan anggaran waktu, locus of control eksternal, keinginan berpindah, dan kinerja auditor

(dinilai oleh yang bersangkutan) terhadap perilaku audit disfungsional. Selain itu, peneliti juga menguji efek moderasi dari prosedur review dan kontrol kualitas kepada

hubungan antara beberapa variabel independen dengan perilaku audit disfungsional.

Penelitian ini bersifat kuantitatif dan menggunakan metode survey dengan alat berupa kuesioner. Pengujian hipotesis menggunakan analisis regresi linear berganda untuk hipotesis pertama sampai hipotesis keempat dan uji interaksi untuk hipotesis kelima.

Hasil penelitian menunjukkan bahwa tekanan anggaran waktu dan locus of control eksternal berpengaruh positif terhadap perilaku audit disfungsional, keinginan berpindah dan kinerja auditor berpengaruh negatif terhadap perilaku audit disfungsional. Selain itu, prosedur review dan kontrol kualitas dapat memoderasi hubungan tekanan anggaran waktu terhadap perilaku audit disfungsional.

The purpose of this paper is to investigate the relationship between the effect of time budget pressure, external locus of control, turnover intentions and self-rated employee performance to dysfunctional audit behavior. In addition, we also examine the moderating effect of quality control and review procedures of the relationship between several independent variables with dysfunctional audit behavior.

This research will be conducted as quantitative research that used survey method by questionnaire. We used multiple linear regression analysis for the first to the fourth hypothesis and Moderated Regression Analysis (MRA) for the fifth hypothesis.

The results show that time budget pressure and external locus of control were positively associated with the dysfunctional audit behavior. Turnover intentions and

self-rated employee performance have a negative effect on dysfunctional audit behavior. The quality control and review procedures may moderate the relationship of time budget pressure on dysfunctional audit behavior.

Kata Kunci : Auditing, dysfunctional audit behavior, time budget pressure, turnover intentions, locus of control, self-rated employee performance, quality control and review procedures, Audit, perilaku audit disfungsional, tekanan anggaran waktu, keinginan berpindah,