Pengaruh Locus of Control, Tekanan Anggaran Waktu dsn Etika Profesi Terhadap Perilaku Disfungsional Audit dn Dampaknya pada Kualitas Audit

Harijanto, Natalia Dessy (2022) Pengaruh Locus of Control, Tekanan Anggaran Waktu dsn Etika Profesi Terhadap Perilaku Disfungsional Audit dn Dampaknya pada Kualitas Audit. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

The rise of cases of audit irregularities in Public Accounting Firms, has reduced public confidence. The emergence of this case occurred as a result of dysfunctional audit behavior. This dysfunctional behavior can arise due to various things, both internal auditors and external factors. Internal factors that cause it are locus of control, while external factors are time budget pressure and professional ethics. The purpose of this study was to examine the effect of locus of control, time budget pressure and professional ethics on dysfunctional audit behavior, then examine the effect of locus of control, time budget pressure and professional ethics on audit quality, then examine the effect of locus of control, time budget pressure and professional ethics on audit quality through dysfunctional audit behavior and examine the effect of dysfunctional audit behavior on audit quality. This research was conducted with a quantitative approach, where the population taken was the Surabaya Public Accountant Office and the sample collection method used the simple random sampling method. The data collection technique is by distributing questionnaires and it is obtained that there are 57 respondents. The data analysis method uses the path analysis method which divides into 2 paths, namely direct and indirect. The data analysis test used was the validity and reliability test, the classical assumption test, the model feasibility test, the coefficient of determination, the t test and the Sobel test. Testing this data is calculated with the help of SPSS 26 software. Based on the results of the study, it was concluded that the direct effect showed that locus of control and time budget pressure had a positive effect on dysfunctional audit behavior, while professional ethics had a negative effect on dysfunctional audit behavior. Then locus of control has a negative effect on audit quality, while time budget pressure and professional ethics have a positive effect on audit quality and dysfunctional behavior negatively affects audit quality. The indirect effect shows that locus of control and time budget pressure have a negative effect on audit quality through dysfunctional audit behavior, while professional ethics has a positive effect on audit quality through dysfunctional audit behavior. Some of the suggestions given are for further researchers not to share questionnaires during the auditor's busy time, then be able to expand other variables and indicators, while suggestions for auditors to use knowledge to minimize dysfunctional behavior from the causative factors, namely locus of control, time budget pressure and professional ethics.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Yuniarsih, Nia NIDN0704068603 UNSPECIFIED
Uncontrolled Keywords:	Locus of Control, Time Budget Pressure, Professional Ethics, Dysfunctional Audit Behavior, Audit Quality.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Tegar Wiratama
Date Deposited:	17 Mar 2023 03:33
Last Modified:	17 Mar 2023 03:33
URI:	http://repositori.ukdc.ac.id/id/eprint/1267

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