PENGARUH LOCUS OF CONTROL, ETIKA PROFESI, DAN TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Penelitian pada Kantor Akuntan Publik Kota Padang)

PUTRI, AULIA RAHMI and Saftiana, Yulia and Kartasari, Shelly Febriana (2022) PENGARUH LOCUS OF CONTROL, ETIKA PROFESI, DAN TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Penelitian pada Kantor Akuntan Publik Kota Padang). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh locus of control, etika profesi, dan time budget pressure terhadap perilaku disfungsional audit. Populasi dalam penelitian ini adalah semua auditor kantor akuntan publik di kota Padang, menggunakan metode convenience sampling, terdapat 6 kantor akuntan publik yang dapat digunakan sebagai sampel penelitian dan dikumpulkan sebanyak 45 kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini mendukung hipotesis kedua dan ketiga, dimana penelitian menunjukkan bahwa etika profesi dan time budget pressure memiliki pengaruh negatif dan signifikan terhadap perilaku disfungsional audit, tetapi hasil penelitian ini menolak hipotesis pertama bahwa locus of control tidak memiliki pengaruh terhadap perilaku disfungsional audit yang bekerja di kantor akuntan publik di kota Padang.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Locus Of Control, Etika Profesi, Time Budget Pressure, dan Perilaku Disfungsional Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aulia Rahmi Putri
Date Deposited:	31 Oct 2022 02:18
Last Modified:	31 Oct 2022 02:18
URI:	http://repository.unsri.ac.id/id/eprint/81161

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