PUSPITARAMADANI, DINI (2013) PENGARUH LOCUS OF CONTROL DAN TEKANAN ANGGARAN WAKTU TERHADAP PRILAKU DISFUNGSIONAL AUDIT. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Dini Puspitaramadani, 2013 : The Influence of Locus of Control and Time Budget Pressure to Dysfunctional Audit Behavior This study aimed to determine the effect of simultaneously or partially between the two types of locus of control, which is internal locus of control and external locus of control, and time budget pressure on audit dysfunctional behavior. This study uses primary data from questionnaires answers to 80 auditors who work on Firm located in East Jakarta and South Jakarta as the sample in this study. Auditors who were respondents in this study was dominated by junior auditors with work experience of 2 years. The data have been collected and processed by using multiple regression method to address each hypothesis. Based on the results of simultaneous hypothesis testing showed that both types of LOC, external and internal LOC, and time budget pressure affect the behavior of dysfunctional audit internal LOC whereas no significant effect. While the partial test results indicate that external LOC and time budget pressure significantly influence perilau dysfunctional internal audit while the LOC had no effect on dysfunctional audit behavior. Keywords: Locus of control internal, locus of control eksternal, time budget pressure, dysfunctional audit behavior.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I: Marsellisa Nindito, SE, Akt, M.Sc ; Pembimbing II: Yunika Mudayanti, SE, M.Si |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Anggaran (Budgeting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 13 Mar 2018 04:13 |
| Last Modified: | 13 Mar 2018 04:13 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3770 |
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