文章基本信息

标题：TIME BUDGET PRESSURE MEMODERASI PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT
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作者：Luh Mahatma Setya Devi ; I Gusti Ngurah Agung Suaryana
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：15
期号：3
页码：1994-2023
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior.The sampling method using saturated sampling technique in which all members of the population used as a sample.The data in this study were collected by distributing a questionnaire to be filled or answered by the respondent auditor in KAP in Denpasar.Researchers use moderated regression analysis (MRA) as hypothesis testing.Results of this study stated that the personal characteristics of the auditor on acceptance of dysfunctional audit behavior positive effect.Time budget pressure and acceptance of dysfunctional audit behavior has no direct influence.Additionally time budget pressure is able to strengthen the influence of personal characteristics auditor on acceptance of dysfunctional audit behavior.
关键词：Acceptance of dysfunctional audit behavior; characteristics personal auditors; time budget pressure