THE EFFECT OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, AND PERFORMANCE AUDITOR OF AUDITOR DYSFUNCTIONAL BEHAVIORS (An Empirical Study in Public Accountant Firm DKI Jakarta)

Abstract

ABSTRACT

The purpose of this study was to examine the The Effect of Time Budget Pressure, locus of control, organizational commitment, and performance auditor of auditor dysfunctional behaviors (an empirical study in public accountant firm DKI Jakarta). This reseach used primary data collected directly from respondents. Method of determining the sample in this reseach was purposive sampling technique based on the consideration. Population in this reseach was the auditors who worked at public accountant firm DKI Jakarta. And sample in this reseach used 50 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Jakarta 2016. This study tested using data quality, classic assumtion test and linear regression analysis using SPSS for windows 23. Based on the results of the analysis were concluded that time budget pressure was positive and significant toward dysfunctional audit behavior while the locus of control was positive but no significant to dysfunctional audit behavior. And variable organizational commitment an performance auditor negative influential and significant to dysfunctional audit behavior.

Key Words: Time Budget Pressure, Locus of Control, Organizational Commitment, Performance Auditor, Dysfunctional Audit Behavior