PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, TURNOVER INTENTION, DAN AKTIVITAS PELATIHAN AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG)

MAYANG, TYAS PUSPA and Abukosim, Abukosim and Nurullah, Asfeni (2021) PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, TURNOVER INTENTION, DAN AKTIVITAS PELATIHAN AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this study is to examine the effect of task complexity, time budget pressure, turnover intention, and auditors’ training activities on dysfunctional audit behavior. The population of this study are auditors who registered in public accountant offices in Palembang totally 59 auditors. The sample of this study is determined with simple random sampling method, which means each element of the population has equal opportunity to be selected for the research subject. Data used in this study was the primary data. Data obtained by distributing questionnaires to the public accountant offices in Palembang. Data analysis method that used in this study was multiple linear regression. The result of this study showed that task complexity and turnover intention had significant influences on dysfunctional audit behavior, whereas time budget pressure and auditors’ training activities had no significant influences on dysfunctional audit behavior.The aim of this study is to examine the effect of task complexity, time budget pressure, turnover intention, and auditors’ training activities on dysfunctional audit behavior. The population of this study are auditors who registered in public accountant offices in Palembang totally 59 auditors. The sample of this study is determined with simple random sampling method, which means each element of the population has equal opportunity to be selected for the research subject. Data used in this study was the primary data. Data obtained by distributing questionnaires to the public accountant offices in Palembang. Data analysis method that used in this study was multiple linear regression. The result of this study showed that task complexity and turnover intention had significant influences on dysfunctional audit behavior, whereas time budget pressure and auditors’ training activities had no significant influences on dysfunctional audit behavior.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kompleksitas Tugas, Tekanan Anggaran Waktu, Turnover Intention, Aktivitas Pelatihan Auditor, Perilaku Disfungsional Audit
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD8038 Professions (General). Professional employees
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Tyas Puspa Mayang
Date Deposited: 24 Mar 2022 05:02
Last Modified: 24 Mar 2022 05:02
URI: http://repository.unsri.ac.id/id/eprint/66880

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