Pengaruh Tekanan Anggaran Waktu, Locus of Control, Stres Kerja, dan Kinerja Auditor Terhadap Perilaku Disfungsional Auditor
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Budiono, Lilly Prettycia
Subject
657.45 - AUDITING
Datestamp
2024-01-04 07:29:59
Abstract :
Dysfunctional audit behavior is any action taken by an auditor in implementing an audit program that can reduce or reduce audit quality directly or indirectly. This research refers to attribution theory. The method used in this research is data collection. This research aims to find out what factors can influence the dysfunctional behavior of auditors at KAP Surabaya. Based on the results of research conducted, auditors' dysfunctional behavior can be influenced by time budget pressure and work stress, which is in accordance with the Professional Standards for Public Accountants (SPAP). Audits carried out by auditors are said to be quality if they meet auditing standards (SA) 200 Auditing Standards require auditors to obtain reasonable assurance whether a financial report is free from material misstatement whether due to fraud or error.
Dysfunctional audit behavior is any action taken by an auditor in implementing an audit program that can reduce or reduce audit quality directly or indirectly. This research refers to attribution theory. The method used in this research is data collection. This research aims to find out what factors can influence the dysfunctional behavior of auditors at KAP Surabaya. Based on the results of research conducted, auditors' dysfunctional behavior can be influenced by time budget pressure and work stress, which is in accordance with the Professional Standards for Public Accountants (SPAP). Audits carried out by auditors are said to be quality if they meet auditing standards (SA) 200 Auditing Standards require auditors to obtain reasonable assurance whether a financial report is free from material misstatement whether due to fraud or error.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
