PENGARUH TURNOVER INTENTION, MORAL REASONING DAN TIME BUDGET PRESSURE TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
FADILLAH, AYU
Subject
Auditing
Datestamp
2022-12-20 02:42:15
Abstract :
Penelitian ini bertujuan untuk menguji pengaruh turnover intention, moral reasoning, dan time budget pressure terhadap dysfunctional audit behavior. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan bantuan alat analisis data SPSS 22.00. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja pada KAP di wilayah Jakarta. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang akan diambil dari populasi adalah auditor senior, auditorjunior, supervisor, dan manajer KAP. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data pada penelitian ini dikumpulkan dengan menggunakan kuesioner, yang ada kaitannya dengan turnover intention, moral reasoning, dan time budget pressure terhadap dysfunctional audit behavior. Pengujian hipotesis menggunakan Uji t (Uji Partial) dan Uji F (Uji Simultan). Hasil penelitian membuktikan bahwa (1) turnover intention tidak berpengaruh terhadap dysfunctional audit behavior, (2) moral reasoning secara parsial berpengaruh dysfunctional audit behavior, (3) time budget pressure secara parsial berpengaruh terhadap dysfunctional audit behavior, (4) turnover intention, moral reasoning, dan time budget pressure secara bersama-sama (simultan) berpengaruh terhadap dysfunctional audit behavior. Kata kunci: Turnover Intention, Moral Reasoning, Time Budget Pressure, Dysfunctional Audit Behavior// This study aims to examine the effect of turnover intention, moral reasoning, and time budget pressure on dysfunctional audit behavior. This research uses associative research quantitative approach, which is measured using a method based on multiple linear regression with the help of SPSS 22.00 data analysis tools. The population used in this study is the auditor who works at KAP in the Jakarta area. The sample determination method used in this study is purposive sampling method. Samples to be taken from the population are senior auditors, auditor junior, supervisors and KAP managers. The data used in this study is primary data. Data collection techniques in this study were collected using a questionnaire, which is related to turnover intention, moral reasoning, and time budget pressure on dysfunctional audit behavior. Hypothesis testing using t test (Partial Test) and F Test (Simultaneous Test). The results prove that (1) turnover intention has no effect on dysfunctional audit behavior, (2) moral reasoning partially influences dysfunctional audit behavior, (3) time budget pressure partially influences dysfunctional audit behavior, (4) turnover intention, moral reasoning , and time budget pressure together (simultaneously) affects dysfunctional audit behavior. Key words: Turnover Intention, Moral Reasoning, Time Budget Pressure, Dysfunctional Audit Behavior
Penelitian ini bertujuan untuk menguji pengaruh turnover intention, moral reasoning, dan time budget pressure terhadap dysfunctional audit behavior. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan bantuan alat analisis data SPSS 22.00. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja pada KAP di wilayah Jakarta. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang akan diambil dari populasi adalah auditor senior, auditorjunior, supervisor, dan manajer KAP. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data pada penelitian ini dikumpulkan dengan menggunakan kuesioner, yang ada kaitannya dengan turnover intention, moral reasoning, dan time budget pressure terhadap dysfunctional audit behavior. Pengujian hipotesis menggunakan Uji t (Uji Partial) dan Uji F (Uji Simultan). Hasil penelitian membuktikan bahwa (1) turnover intention tidak berpengaruh terhadap dysfunctional audit behavior, (2) moral reasoning secara parsial berpengaruh dysfunctional audit behavior, (3) time budget pressure secara parsial berpengaruh terhadap dysfunctional audit behavior, (4) turnover intention, moral reasoning, dan time budget pressure secara bersama-sama (simultan) berpengaruh terhadap dysfunctional audit behavior. Kata kunci: Turnover Intention, Moral Reasoning, Time Budget Pressure, Dysfunctional Audit Behavior// This study aims to examine the effect of turnover intention, moral reasoning, and time budget pressure on dysfunctional audit behavior. This research uses associative research quantitative approach, which is measured using a method based on multiple linear regression with the help of SPSS 22.00 data analysis tools. The population used in this study is the auditor who works at KAP in the Jakarta area. The sample determination method used in this study is purposive sampling method. Samples to be taken from the population are senior auditors, auditor junior, supervisors and KAP managers. The data used in this study is primary data. Data collection techniques in this study were collected using a questionnaire, which is related to turnover intention, moral reasoning, and time budget pressure on dysfunctional audit behavior. Hypothesis testing using t test (Partial Test) and F Test (Simultaneous Test). The results prove that (1) turnover intention has no effect on dysfunctional audit behavior, (2) moral reasoning partially influences dysfunctional audit behavior, (3) time budget pressure partially influences dysfunctional audit behavior, (4) turnover intention, moral reasoning , and time budget pressure together (simultaneously) affects dysfunctional audit behavior. Key words: Turnover Intention, Moral Reasoning, Time Budget Pressure, Dysfunctional Audit Behavior
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