文章基本信息

标题：PENGARUH TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL PADA PERILAKU PENURUNAN KUALITAS AUDIT
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作者：Ni Wayan Wiwin Intan Wintari ; I Made Sukartha ; I Dewa Nyoman Badera 等
期刊名称：Buletin Studi Ekonomi
印刷版ISSN：1410-4628
出版年度：2015
卷号：20
期号：2
页码：138-149
语种：Indonesian
出版社：Universitas Udayana
摘要：Pengaruh Tekanan Anggaran Waktu, Locus of Control dan Komitmen Profesional pada Perilaku Penurunan Kualitas Audit. Perilaku penurunan kualitas audit merupakan ancaman serius bagi profesi auditor. Kasus Enron Corporation dan Worldcom telah membuat profesi auditor menjadi sorotan masyarakat sehingga kredibilitas auditor pun semakin dipertanyakan. Penelitian ini ditujukan untuk meneliti perilaku penurunan kualitas audit yang dipengaruhi tekanan anggaran waktu, locus of control dan komitmen profesional. Penelitian menggunakan metode survei melalui teknik kuesioner pada 70 auditor Perwakilan BPKP Provinsi Bali dengan metode penentuan sampel adalah sampling jenuh. Data penelitian dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan terdapat pengaruh positif tekanan anggaran waktu dan locus of control eksternal pada perilaku penurunan kualitas audit, sedangkan locus of control internal dan komitmen profesional berpengaruh negatif pada perilaku penurunan kualitas audit.
其他摘要：The Impact of Time Budget Pressure, Locus of Control and Professional Commitment on the Reduction of Audit Quality Behavior. Reduced audit quality behavior is a serious threat to the auditing profession. Auditing cases, such as Enron Corporation and Worldcom have made the audit profession to be the public spotlight, which makes the credibility of the auditors increasingly questionable. This study aimed to examine the factors that can cause reduced audit quality behavior such as time budget pressure, locus of control and professional commitment. The research used questionnaire that was distributed to 70 auditors of BPKP Representative of Bali Province. Method of determining the sample was saturated sampling. The data analysis was conducted by multiple linear regressions, and the results showed that the time budget pressure and external locus of control has a positive influence on reduced audit quality behavior, while internal locus of control and professional commitment have negative effect.
关键词：perilaku penurunan kualitas audit;tekanan anggaran waktu;locus of control;komitmen profesional
其他关键词：reduced audit quality behavior;time budget pressure;locus of control;professional commitment