Pengaruh time budgeting pressure dan risk of misstatement terhadap perilaku auditor

Rusherlistyani, Rusherlistyani and Nugroho, Antonius (2006) Pengaruh time budgeting pressure dan risk of misstatement terhadap perilaku auditor. Kajian Akuntansi, 1 (2). pp. 136-146. ISSN 1907-1442

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Abstract

This study examines influence of time budgeting pressure and risk of misstatement to behavior dysfunction of governmental auditor of BPK. The respondens are senior auditor at BPK representative of IV Yogyakarta. Data for the study were collected from 1 BPK. The sampling method used is convenience sampling in total 100 questionaires were distributed. 60 can be use in analysis, for response rate of 60 percent. The result of analysis of multiple regression, the study indicated that the pressure of time budget have significant influence to behavior dysfunction of governmental auditor of BPK. While risk of misstatement according the result of analysis multiple regression don't show influence which isn't in influencing behavior of auditor BPK. keywords: Time Budgeting Pressure, Risk of Management, senior auditor, Behavior of dysfunction of auditor.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE, MSi,Ak Rusherlistyani Rusherlistyani
Date Deposited: 22 Jun 2018 02:08
Last Modified: 22 Jun 2018 02:09
URI: http://eprints.upnyk.ac.id/id/eprint/15372

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