PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL ATAS PROSEDUR AUDIT

  • Nian Lucky Hartati Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris apakah terdapat pengaruh secara simultan maupun parsial antara locus of control internal, locus of control eksternal, kinerja auditor, gaya kepemimpinan, time pressure, dan audit fee terhadap perilaku disfungsional auditor. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Provinsi Jawa Tengah pada tahun 2012. Pengambilan sampel dalam penelitian ini menggunakan convenience sample. Pengambilan data dalam penelitian ini menggunakan metode kuesioner. Data dianalisis dengan menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh locus of control internal terhadap perilaku disfungsional auditor, terdapat pengaruh locus of control eksternal terhadap perilaku disfungsional auditor, tidak terdapat pengaruh kinerja auditor terhadap perilaku disfungsional auditor, terdapat pengaruh gaya kepemimpinan terhadap perilaku disfungsional auditor, terdapat pengaruh time pressure terhadap perilaku disfungsional auditor, tidak terdapat pengaruh audit fee terhadap perilaku disfungsional auditor. Abstract The purpose of this study was to obtain empirical evidence of whether there is influence or partially simultaneous between internal locus of control, external locus of control, performance auditor, leadership styles, time pressure, and audit fees of auditor dysfunctional behavior. The population in this study were all auditors working in public accounting firm in Central Java in 2012. Sampling in this study using a convenience sample. Retrieval of data in this study using a questionnaire. Data were analyzed using muliple regression. The results showed that there was no effect of locus of control internal auditor dysfunctional behavior, there is the influence of an external locus of control on dysfunctional auditor behavior, there is no effect on the performance auditor auditor dysfunctional behavior, there leadership style influence on dysfunctional auditor behavior, there is the influence of time pressure dysfunctional auditor behavior, there is no audit fee effect on dysfunctional auditor behavior.
How to Cite
HARTATI, Nian Lucky. PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL ATAS PROSEDUR AUDIT. Accounting Analysis Journal, [S.l.], v. 1, n. 2, dec. 2012. ISSN 2252-6765. Available at: <http://journal.unnes.ac.id/sju/index.php/aaj/article/view/654>. Date accessed: 29 sep. 2016. doi: http://dx.doi.org/10.15294/aaj.v1i2.654.
Section
Articles

Keywords

Dysfunctional Auditor Behavior, Internal Locus of Control, External Locus of Control Auditor Performance, Style of Leadership, Time Pressure, Audit Fee