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Faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit


Oleh : Dhea Erka Zahara

Info Katalog

Nomor Panggil : 023141112

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2021

Pembimbing 1 : Harti Budi Yanti

Subyek : Auditing

Kata Kunci : job stress, technical competence of auditors, dysfunctional audit behaviour, trait personali


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023141112-_Halaman-Judul.pdf 458.72
2. 2018_TA_AK_023141112-_Lembar-pengesahaan.pdf 355.55
3. 2018_TA_AK_023141112-_Bab-1.pdf 483.57
4. 2018_TA_AK_023141112-_Bab-2.pdf 844.01
5. 2018_TA_AK_023141112-_Bab-3.pdf 854.44
6. 2018_TA_AK_023141112-_Bab-4.pdf 1069.38
7. 2018_TA_AK_023141112-_Bab-5.pdf 210.22
8. 2018_TA_AK_023141112-_Daftar-Pustaka.pdf 249.01
9. 2018_TA_AK_023141112-_Lampiran.pdf 1593.42

P Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel diambil dengan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dengan skala Likert. Sampel penelitian ini berjumlah 130 responden. Metode statistik menggunakan Analisis Regresi Linear dan Moderated Regression Analysis (MRA). Pengolahan data pada penelitian ini menggunakan software IBM SPSS 23. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.

T This study aims to examine the determinant factors of dysfunctional audit behavior. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The samples were taken by purposive sampling method. Data were obtained through the distribution of questionnaires with Likert scale. The sample of this study up tp 130 respondents. Statistical methods used in this study were Linear Regression Analysis and Moderated Regression Analysis (MRA). The statistic test used IBM SPSS 23 software. The results show that job stress have a positive effect on dysfunctional audit behavior, the technical competence of the auditor have a negative effect on dysfunctional audit behavior. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behavior. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behavior. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.

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