The Influence of Good Corporate Governance and Reporting Lag on the Company's Financial Performance

Marietza, Fenny; Aprila, Nila; Agusrina, Melati

doi:10.5220/0009854600002900

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“…Beberapa penelitian lain telah dilakukan untuk menguji pengaruh karakteristik internal auditor berupa locus of control dan komitmen profesional serta karakteristik eksternal berupa tekanan anggaran waktu terhadap perilaku disfungsional audit. Misalnya, dalam hal external locus of control, penelitian dari Donnelly et al (2011), Marietza (2010), dan Ghorbanpour et al (2014) menemukan hasil yang berpengaruh positif signifikan. Di sisi lain, Shapeero et al (2003) dan Baskara & Ika (2011) mengungkapkan internal locus of control berpengaruh negatif dan signifikan terhadap perilaku disfungsional audit.…”

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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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 Influence of Good Corporate Governance and Reporting Lag on the Company's Financial Performance

Cited by 1 publication

References 0 publications

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

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

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