PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA, TURNOVERINTENTION, TEKANAN ANGGARAN WAKTU, GAYA KEPEMIMPINAN DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR

Monica Melsa Yunita Wibowo

Abstract


Along with the growing age, the role of auditors are increasingly widespread on the continuity of an organization. Auditor increasingly required to be a professional to be able to organize a good financial governance. An implementation of the professional attitude is to avoid dysfunctional behaviors in the audit of financial statements. Dysfunctional behavior that is very prone to this can be triggered by two factors, namely internal and external. The study will analyze the influence of locus of control, the negative influence of organizational commitment, the negative effect of performance, positive influence turnover intention, positive influence budget pressure, the influence of leadership style and positive influence on the complexity of the task dysfunctional behavior auditor.
Using two methods of data collection, the method of a survey conducted on 48 people auditor of Semarang Public Accountant Office, as well as interviews FGD to 9 people auditor of Semarang Public Accountant Office, the results of this study obtained by multiple regression analysis using SPSS which is then amplified and clarified with qualitative data results FGD interview. This study indicates that the locus of control affects the dysfunctional behavior of auditors, while the other variables, organizational commitment, performance, turnover intention, time budget pressure, leadership style, and the complexity of the task has no effect on the auditor dysfunctional behavior.
Keywords :

Keywords


Locus of Control, Organizational Commitment, Performance, Turnover Intention, Time Budget Pressure, Leadership Style, Complexity Task and Dysfunctional Behavior Auditor.

Full Text:

PDF

References


Aisyah, Ramadhani Nurul, dkk. 2014. Faktor-Faktor yang Mempengaruhi Perilaku Disfungsional Audit. Accounting Analysis Journal.

Chairunnisa, Desi, dkk. 2014. Pengaruh Locus of Contol, Komitmen Organisasi, Kinerja Auditor, dan Turnover Intention terhadap Perilaku Menyimpang dalam Audit. JOM FEKON Vol. 1 No. 2.

Cendrawati, Cynthia. 2012. Pengaruh Kinerja Auditor, Locus Of Control Eksternal, Intensi Turnover, Tekanan Anggaran Waktu, dan Gaya Kepemimpinan terhadap Perilaku Disfungsional Auditor.

Dewi, Ni Made Nia Riska dan I Wayan Pradnyantha Wirasedana. 2015. Pengaruh Time Budget Pressure, Loc, dan Task Complexity pada Dysfunctional Audit Behavior Akuntan Publik. E-Jurnal Akuntansi Universitas Udayana.

Donnelly, David P., dkk. 2011. Attitudes Toward Dysfunctional Audit Behavior: The Effects of Locus of Control, Organizational Commitment, and Position. The Journal of Applied Business Research Volume 19, Number 1.

Fatimah, Annisa. 2012. Karakteristik Personal Auditor sebagai Anteseden Perilaku Disfungsional Auditor dan Pengaruhnya terhadap Kualitas Hasil Audit. Jurnal Manajemen dan Akuntansi Volume 1, Nomor 1.

Febrina, Husna Lina dan Dr. P. Basuki Hadiprayitno, MBA., M.Acc., Akt. 2012. Analisis Pengaruh Karakteristik Personal Auditor terhadap Penerimaan Auditor atas Dysfunctional Audit Behavior. Diponegoro Journal of Accounting.

Hardyan, Bagus Catur. 2013. Perilaku Audit Disfungsional: Efek dari Tekanan Anggaran Waktu, Gaya Kepemimpinan dan Komitmen Organisasi.

Hariani, Meilinda dan Ahmad Adri. 2013. Pengaruh Locus of Control, Turnover Intention, Kinerja dan Komitmen Organisasi terhadap Penerimaan Penyimpangan Perilaku dalam Audit pada Kantor Akuntan Publik Berafiliasi di DKI Jakarta. E-prints Universitas Binus.

Hartati, Nian Lucky. 2012. Pengaruh Karakteristik Internal dan Eksternal Auditor terhadap Penerimaan Perilaku Disfungsional atas Prosedur Audit. Accounting Analysis Journal.

Moeheriono. 2014. Pengukuran Kinerja Berbasis Kompetensi. Jakarta: Rajawali Pers.

Paino, Halil, dkk. 2011. Organisational and Professional Commitment on Dysfunctional Audit Behaviour. British Journal of Arts and Social Sciences Volume 1, Number 2.

Paino, Halil, dkk. 2011. Dysfunctional Audit Behaviour: The Effects of Employee Performance, Turnover Intentions and Locus of Control. Journal of Modern Accounting and Auditing Volume 7, Number 4, 418-423.

Paino, Halil, dkk. 2011. Attitude Toward Dysfunctional Audit Behaviour: The Effect of Budget Emphasis, Leadership Behaviour, and Effectiveness of Audit Review. IEEE Symposium on Industrial Electronics and Applications.

Pujaningrum, Intan dan Arifin Sabeni. 2012. Analisis Faktor-Faktor yang Mempengaruhi Tingkat Penerimaan Auditor atas Penyimpangan Perilaku dalam Audit. Diponegoro Journal of Accounting.

Robbins, Stephen P. dan Mary Coulter. 2010. Manajemen. Edisi Kesepuluh. Jilid2. Jakarta: Erlangga.

Robbins, Stephen P. 2001. Perilaku Organisasi. Edisi Kedelapan. Jilid 1. Jakarta : Prenhallindo.

Robbins, Stephen P. dan Timothy A. Judge. 2008. Perilaku Organisasi Organizational Behavior. Edisi 12. Jakarta : Salemba Empat.

Sijabat, SE., M. Si, Dr. Jadongan. 2012. Antesenden dan Konsekuensi Keinginan untuk Pindah. Jurnal Akuntansi Volume XVI.

Sugiyono. 2013. Cara Mudah Menyusun Skripsi, Tesis, dan Disertasi. Bandung: Alfabeta.

Suhernita. 2014. Analisa Faktor Personal yang Berkontribusi pada Penerimaan Auditor Sektor Publik terhadap Perilaku Disfungsional Audit di Sumatera Barat.

Sunarto. 2003. Perilaku Organisasi. Yogyakarta: AMUS.

Tanjung, Roni. 2013. Pengaruh Karakteristik Personal Auditor dan Time Budget Pressure terhadap Perilaku Disfungsional Auditor. E-journal Universitas Negeri Padang.

Triono, Hermawan, dkk. 2012. Pengaruh Locus of Control, Komitmen Organisasional, dan Posisi terhadap Penerimaan Perilaku Disfungsional Audit. Prosiding Seminar Nasional Forum Bisnis dan Keuangan I.

Wahjono, Sentot Imam. 2010. Perilaku Organisasi. Yogyakarta: Graha Ilmu.

Wibowo. 2014. Manajemen Kinerja. Edisi Keempat. Jakarta: Rajawali Pers.

Yuen, Desmond C.Y., et al. 2013. Dysfunctional Auditing Behaviour: Empirical Evidence on Auditors Behaviour in Macau. International Journal of Accounting and Information Management Volume 21, Number 3.

Yuliandari, Dewi Widowati. 2012. Pengaruh Locus of Control, Komitmen Profesional, Time Budget Pressure, dan Kompleksitas Tugas terhadap Perilaku Disfungsional Audit.




DOI: https://doi.org/10.24167/jab.v14i27.963

Bookmark and Share


Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats