Pengaruh Lokus Kendali dan Tekanan Anggaran Waktu Terhadap Perilaku Disfungsional Auditor

Cahyadi, Wendy (2015) Pengaruh Lokus Kendali dan Tekanan Anggaran Waktu Terhadap Perilaku Disfungsional Auditor. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aimed to examine the effect of locus of control and time budget pressure on auditor dysfunctional behavior. The population in this study is all the auditor whose worked on the public accounting firm which registered as a member of the bond of Indonesian public accountant in Palembang city. Research samples determined by using total sampling method. The samples obtained by 41 auditor. The method of analysis used in this research is multiple regression linear. The result of this study indicate that locus of control is have an effect to auditor dysfunctional behavior. Meanwhile, time budget pressure isn’t have an effect to auditor dysfunctional behavior.

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