PENGARUH MEDIASI KOMITMEN ORGANISASI DAN TURNOVER INTENTIONS TERHADAP DETERMINAN PERILAKU PREMATURE SIGN OFF

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https://doi.org/10.15294/aaj.v3i2.4177
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Vol 3 No 2 (2014): May 2014

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Mohammad Faid Akhsan
Gedung C6 Lantai 2 FE Unnes Kampus Sekaran, Gunungpati, Semarang, 50229
Nanik Sri Utaminingsih

Abstract

Premature sign-off merupakan perilaku disfungsional audit yang dapat menyebabkan pengurangan kualitas audit. Tujuan penelitian ini untuk menganalisa pengaruh time pressure, tindakan supervisi, etika profesi, locus of control, komitmen organisasi dan turnover intentions terhadap tindakan premature sign-off, serta pengaruh locus of control terhadap premature sign-off melalui komitmen organisasi dan turnover intentions.  Populasi penelitian ini adalah auditor di Kota Semarang. Tekhnik pengambilan sampel menggunakan convenience sampling sebanyak 55 responden. Kuesioner digunakan sebagai teknik pengumpulan data. Teknik analisa yang digunakan adalah Stuctural Equation Modelling (SEM) dengan Partial Least Square (PLS) sebagai alat analisisnya. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif antara time pressure dan locus of control terhadap premature sign-off. Tidak terdapat pengaruh antara tindakan supervisi, etika profesi, komitmen organisasi dan turnover intentions terhadap premature sign-off. Komitmen organisasi dan turnover intentions tidak memediasi pengaruh antara locus of control terhadap premature sign-off.

 

Premature sign-off is a dysfungsional audit behavior, it cause reduce audit quality. The objective of this study is to analyze the influence time pressure, supervisory action, professional ethical, locus of control, organizational commitment and turnover intentions toward the premature sign-off, and also locus of control toward premature sign-off through organizational commitment and turnover intentions. The researh population was auditors in Semarang City. The sampling technique used was convenience sampling with 55 respondent. Questionnaire was used to collected data. Analyze method  is Structural Equation Modelling (SEM) with Partial Least Square (PLS) as the analysis tool. The result of this study showed that there are a positive effect among time pressure and locus of control toward the premature sign-off, there are no effect among supervisory action, professionel ethical, organizational commitment, and turnover intententions toward premature sign-off, organizational commitment and turnover intentions are not mediate the effect locus of control toward premature sign-off.

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Author Biography

Mohammad Faid Akhsan, Gedung C6 Lantai 2 FE Unnes Kampus Sekaran, Gunungpati, Semarang, 50229

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang,  Indonesia

How to Cite
Akhsan, M., & Utaminingsih, N. (1). PENGARUH MEDIASI KOMITMEN ORGANISASI DAN TURNOVER INTENTIONS TERHADAP DETERMINAN PERILAKU PREMATURE SIGN OFF. Accounting Analysis Journal, 3(2). https://doi.org/10.15294/aaj.v3i2.4177

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