PENGARUH TIME BUDGET PRESSURE, MANAGEMENT PRESSURE,LOCUS OF CONTROL, DAN PERILAKU DISFUNGSIONAL TERHADAP KINERJA AUDITOR INTERNAL

Fitri, Purwanti and Drs., Aziz Slamet Wiyono, M.M (2017) PENGARUH TIME BUDGET PRESSURE, MANAGEMENT PRESSURE,LOCUS OF CONTROL, DAN PERILAKU DISFUNGSIONAL TERHADAP KINERJA AUDITOR INTERNAL. skripsi thesis, IAIN Surakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time budget pressure, management presussure, locus of control, perilaku disfungsional terhadap kinerja auditor internal. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh Auditor Intern Pemerintah yang bekerja di Inspektorat Kabupaten/ Kota Surakarta dengan sampel yang diambil berjumlah 31 auditor dengan menggunakan teknik purposive sampling.Alat analisis yang digunakan dalam penelitian ini adalah regresi berganda, uji t, Uji F dan Koefisien Determinasi (R2 ) dengan alat bantu SPSS 21. Hasil penelitian menunjukkan bahwa: (1) Time Budget Pressures signifikan berpengaruh negatif terhadap Kinerja Auditor. (2) Management Pressure tidak signifikan berpengaruh terhadap Kinerja Auditor. (3) Locus Of Control secara signifikan berpengaruh positif terhadap Kinerja Auditor. (4) PerilakuDisfungsionalsecarasignifikanberpengaruh negative terhadap Kinerja Auditor. 5) Uji R2 didapatkan hasil sebesar 0,277, hal tersebut menunjukkan bahwa variable Time Budget Pressure, Management Pressure, Locus Of Control, Perilaku Disfungsional, dalam mempengaruhi Kinerja Auditor sebesar 27,7 %. This study aims to analyze the influence of time budget pressure, management pressure, locus of control, dysfunctional behavior on the performance of internal auditors. This research uses quantitative approach. Population in this research is all Internal Auditor Government working in Inspectorate of Regency / City of Surakarta with sample taken amounted to 31 auditor by using purposive sampling technique. Analyzer used in this research is multiple regression, t test, F Test and Coefficient of Determination (R2) with tool of SPSS 21. The results showed that: (1) Time Budget Pressure significantly negatively affect the Performance Auditor. (2) Pressure Management does not significantly affect the Performance Auditor. (3) Locus Of Control significantly positive effect on Auditor Performance. (4) Dysfunctional Behavior significantly negatively affect to Auditor Performance.( 5) Test R2 obtained results of 0.277, it shows that the variable Time Budget Pressure, Pressure Management, Locus Of Control, Dysfunctional Behavior, in affecting Auditor Performance of 27.7%.

Item Type: Thesis (skripsi)
Subjects: 600 Teknologi > 650 Management and auxiliary services
600 Teknologi > 650 Management and auxiliary services > 658 General management
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 15 Mar 2018 04:38
Last Modified: 15 Mar 2018 04:38
URI: http://eprints.iain-surakarta.ac.id/id/eprint/1579

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