Journal
DETERMINAN PERILAKU DISFUNGSIONAL AUDIT (PADA PERGURUAN TINGGI NEGERI BADAN LAYANAN UMUM DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA)
Accounting Analysis Journal · Vol. 3 No. 3 (2014)
- ISSN
- 2502-6216, 2252-6765
- Published
- 2014-08-03
- Publisher
- Universitas Negeri Semarang
- Language
- eng
Abstract
Tujuan penelitian adalah untuk menguji pengaruh locus of control eksternal, kinerja auditor, komitmen organisasi, dan emotional spiritual quotient (ESQ) terhadap perilaku disfungsional audit pada Perguruan Tinggi Negeri Badan Layanan Umum (BLU) di Jawa Tengah (Jateng) dan Daerah Istimewa Yogyakarta (DIY). Sampel dalam penelitian ini terdiri dari 8 Perguruan Tinggi Negeri. Teknik pengambilan sampel menggunakan purposive sampling, kriteria tersebut adalah PTN BLU di bawah Dinas Kementerian Kependidikan dan Kebudayaan, serta di bawah Dinas Kementerian Agama. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa locus of control eksternal, kinerja auditor, komitmen organisasi, dan ESQ secara simultan berpengaruh positif terhadap perilaku disfungsional audit. Locus of control eksternal dan komitmen organisasi secara parsial tidak berpengaruh terhadap perilaku disfungsional audit. Sedangkan kinerja auditor dan ESQ secara parsial tidak berpengaruh negatif terhadap perilaku disfungsional audit.The purpose of this study was to examine the effect of external locus of control, performance auditor, organizational commitment, and emotional spiritual quotient of the dysfunctional audit behavior. The sample of this research were 8 State Universities. The sampling technique used purposive sampling, the criteria is PTN BLU under the Ministry of Education and Culture Department, as well as under the Ministry of Religious Affairs Department. Methods of data analysis using multiple linear regression analysis. The result of this study showed that the external locus of control, auditor performance, organizational commitment, and emotional spiritual quotient simultaneously positive effect on audit dysfunctional behavior. External locus of control and organizational commitment partially dysfunctional behavior does not affect the audit. While the performance of auditors and partially ESQ does not negatively affect the dysfunctional audit behavior.
Collaboration network of the authors
22 authors · 31 co-authorship links
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- Universitas Yudharta Pasuruan
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Bestari Dwi Handayani | Affiliation unknown | 2 |
| Amir Mahmud | Universitas Yudharta Pasuruan | 1 |
| Galang Rahadian Prabowo | Affiliation unknown | 1 |
| Bagus Arya Pradana | Affiliation unknown | 1 |
| Luluk Arifatul Kholidah | Affiliation unknown | 1 |
| Satria Widi Parmanto | Affiliation unknown | 1 |
| Indah Anisykurlillah | Affiliation unknown | 1 |
| Fitria Puji Astuti | Affiliation unknown | 1 |
| Elisa Giovani Anggasta | Affiliation unknown | 1 |
| Leli Kurnia Sari | Affiliation unknown | 1 |
| Eliza Dewi Susanto | Affiliation unknown | 1 |
| Efrillya Niswantariputri | Affiliation unknown | 1 |
| Wingkan Pambudi | Affiliation unknown | 1 |
| Rizqi Amaliah | Affiliation unknown | 1 |
| Rifka Annisa | Affiliation unknown | 1 |
| Putri Veranika | Affiliation unknown | 1 |
| Fajar Sulistiyanto | Affiliation unknown | 1 |
| Primadhani Dyah Larasati | Affiliation unknown | 1 |
| Mochammad Taufiq Gimnastiar | Affiliation unknown | 1 |
| Widia Sari Hutabarat | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.