Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali

Widhiaswari, Dewa Ayu Shiinta; Putra, I Made Wianto; Damayanti, Ni Nyoman Sri Rahayu

doi:10.22225/jraw.2.1.2934.54-59

Cited by 3 publications

(4 citation statements)

References 2 publications

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“…Analisis regresi berganda adalah metode statistik yang digunakan untuk memahami hubungan antara satu variabel dependen dengan dua atau lebih variabel independen (Mona et al, 2015). Sementara itu, korelasi parsial adalah teknik statistik yang digunakan untuk mengevaluasi hubungan antara dua variabel ketika efek variabel ketiga dihilangkan (Widhiaswari et al, 2021). Analisis regresi linier berganda dalam penelitian ini digunakan untuk mengungkap pengaruh secara bersamaan antara variabel Kepemimpinan Kepala Sekolah, Kompensasi Dan Motivasi Kerja Terhadap Kepuasan Kerja Guru MA Ma'arif NU Se-Kabupaten Purworejo, sedangkan korelasi partial digunakan untuk melihat hubungan antar variabel secara terpisah (partial) terhadap kepuasan kerja guru.…”

Section: Metode Penelitianunclassified

Pengaruh kepemimpinan kepala sekolah, kompensasi dan motivasi kerja terhadap kepuasan kerja guru MA Ma’arif NU Se-Kabupaten Purworejo

Fatmawati,

Khodijah

2024

IJEMAL

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Purpose − The research objectives include: (1) Knowing the influence of principals' leadership, compensation and work motivation on job satisfaction of teachers at MA Maarif NU in Purworejo District; (2) Knowing the influence of the principal's leadership on the job satisfaction of MA Maarif NU teachers in Purworejo Regency; (3) Knowing the effect of compensation on job satisfaction of teachers at MA Maarif NU in Purworejo District; and (4) Knowing the effect of work motivation on job satisfaction of teachers at MA Maarif NU in Purworejo Regency. Method − This type of research was quantitative research. The variables in this study were principal leadership, compensation, work motivation and teacher job satisfaction. The population of this study were all teachers who taught at MA Maarif NU in the Purworejo Regency area, which amounted to 122 people. This research was census research, so that the entire study population was teachers who teach at MA Maarif NU in the area of Purworejo Regency, amounting to 122 people. The total number of teachers was relatively small, making it easier for researchers to distribute questionnaires to all existing teachers. The data collection technique uses a questionnaire. The analysis used was multiple linear regression analysis. Findings − Based on the results of data analysis, conclusions were obtained: (1) Principal leadership, compensation and work motivation have a very significant positive effect on the job satisfaction of MA Maarif NU teachers in Purworejo Regency with amounted 42,4%. Positive and very significant means that the better the headmaster's leadership, compensation and work motivation, the teacher's job satisfaction will also be good, on the contrary if the headmaster's leadership gets worse, compensation and work motivation, then the teacher's job satisfaction will also be bad. (2) Principal leadership has a very significant positive effect on the job satisfaction of MA Maarif NU teachers in Purworejo District with amounted 17,0%. (3) Compensation has a very significant positive effect on the job satisfaction of MA Maarif NU teachers in Purworejo Regency with amounted 12,5%. (4) Work motivation has a very significant positive effect on the job satisfaction of MA Maarif NU teachers in Purworejo Regency with amounted 12,9%.

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Section: Metode Penelitianunclassified

Pengaruh kepemimpinan kepala sekolah, kompensasi dan motivasi kerja terhadap kepuasan kerja guru MA Ma’arif NU Se-Kabupaten Purworejo

Fatmawati,

Khodijah

2024

IJEMAL

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“…Sedangkan, dari segi tekanan anggaran waktu penelitian dari Dewi & Wirasedana (2015), Aini (2015), Svanström (2016) dan Devi & Ramantha (2017) menyimpulkan tekanan anggaran waktu memberi pengaruh terhadap perilaku disfungsional audit secara positif dan signifikan. Akan tetapi, temuan yang berbeda diungkapkan oleh Hartanto (2016) dan Widhiaswari et al (2021) yang menyatakan tekanan anggaran waktu memberi pengaruh negatif dan signifikan terhadap perilaku disfungsional audit. Penelitian mengenai pengaruh locus of control, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku disfungsional audit sudah sering diteliti, akan tetapi masih dijumpai hasil yang tidak konsisten.…”

Section: Pendahuluanunclassified

“…Hal tersebut menunjukkan bahwa hipotesis pertama (H1) diterima. Hasil dalam penelitian ini mendukung temuan dari Andani & Mertha (2014), Lendi & Sopian (2017), dan Widhiaswari et al (2021) yang menyimpulkan bahwa internal locus of control berpengaruh terhadap dysfunctional audit behavior secara negatif dan signifikan. Temuan penelitian ini menyediakan dukungan empiris terhadap teori atribusi yang menjelaskan bahwasannya seseorang saat berperilaku dipengaruhi oleh faktor internal dan eksternal, dalam penelitian ini internal locus of control sebagai faktor internal auditor dapat memengaruhi keputusan auditor dalam berperilaku.…”

Section: Pendahuluanunclassified

Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik

Jhista Wiguna,

Ariyanto

2023

E-Jurnal Akuntansi

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The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior. Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior

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“…The results showed that locus of control, integrity, due professional care and audit expertise had a significant direct effect on audit quality. However, the research results of Widhiaswari et al (2021), found that locus of control had no effect on audit quality. Kustinah (2017), conducted a study related to the influence of locus of control and turnover intention on audit quality with the results of research that locus of control and turnover intention had an effect on audit quality.…”

Section: Introductionmentioning

confidence: 96%

Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

Putri

Sisdyani

Budiartha

et al. 2022

ijbem

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Dysfunctional behavior that can directly affect audit quality is referred to as audit quality reduction behaviors. The research aims to study the mediating role of the auditor dysfunctional behavior towards the effect of locus of control, turnover intention, and time budget pressure on audit quality. Sample consists of 151 public accounting firms in Bali. Data are collected using a 1 to 4 Likert-Like Scale questionnaire. Data analysis using SEM PLS finds that external locus of control, turnover intention, and time budget pressure have negative effect on audit quality; external locus of control, turnover intention, and time budget pressure have positive effect on the dysfunctional behavior of auditors; auditor's dysfunctional behavior negatively affects audit quality; and auditor dysfunctional behavior mediates the effect of external locus of control, turnover intention, and time budget pressure on audit quality.

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Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali

Cited by 3 publications

References 2 publications

Pengaruh kepemimpinan kepala sekolah, kompensasi dan motivasi kerja terhadap kepuasan kerja guru MA Ma’arif NU Se-Kabupaten Purworejo

Pengaruh kepemimpinan kepala sekolah, kompensasi dan motivasi kerja terhadap kepuasan kerja guru MA Ma’arif NU Se-Kabupaten Purworejo

Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik

Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

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