Septiana, Nadia Wirenly (2015) PENGARUH STRES KERJA, SIFAT KEPRIBADIAN, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan memberikan bukti empiris mengenai pengaruh stres
kerja terhadap perilaku disfungsional audit, pengaruh sifat kepribadian yang
menggunakan metode The Big Five Personality terhadap perilaku disfungsional audit,
pengaruh locus of control terhadap perilaku disfungsional audit, dan komitmen
organisasi terhadap perilaku disfungsional audit. Responden yang diambil adalah
Auditor yang bekerja di Kantor Akuntan Publik (KAP) dengan teknik pengambilan
sampel menggunakan purposive sampling antara lain merupakan seluruh staf audit
baik junior maupun senior dan telah bekerja minimal 1 tahun dan diperoleh data
sebanyak 43 orang auditor sebagai responden. Analisis data menggunakan uji
validitas dan uji reliabilitas, untuk menguji hipotesis menggunakan koefisien
determinasi ( ), uji F dan uji t.
Hasil penelitian ini menunjukan bahwa: (1) Stres kerja berpengaruh terhadap
perilaku disfungsional audit, (2) Sifat kepribadian openness to experience dan
conscientiousness berpengaruh pada perilaku disfungsional audit, sedangkan sifat
kepribadian extraversion, agreeableness, dan neoriticism tidak berpengaruh pada
perilaku disfungsional audit, (3) Locus of control berpengaruh pada perilaku
disfungsional audit, (4) komitmen organisasi berpengaruh pada perilaku disfungsional
audit.
Kata Kunci: Sifat Kepribadian, Locus of Control, Komitmen Organisasi, Stres
Kerja, Perilaku Disfungsional Audit
ABSTRACT
This study aims to provide empirical evidence about the effect of work stress
on audit dysfunctional behavior, influence personality traits using The Big Five
Personality of the audit dysfunctional behavior, the influence of locus of control on
the audit dysfunctional behavior, and organizational commitment to audit
dysfunctional behavior. Auditor respondents drawn is that working in Public
Accounting Firm with the sampling technique used purposive sampling, among
others, the entire staff of both junior and senior audit and have worked at least one
year and the data obtained as many as 43 people auditors as respondents. Data
analysis using validity and reliability test, to test the hypothesis using the coefficient
of determination, F test and t test.
These results indicate that: (1) Job stress affects the dysfunctional behavior of
the audit, (2) The nature of personality openness to experience and conscientiousness
affect the dysfunctional behavior of the audit, while the personality trait extraversion,
agreeableness, and neoriticism no effect on the dysfunctional behavior of the audit, (
3) Locus of control affects the dysfunctional behavior of the audit, (4) organizational
commitment affects the audit dysfunctional behavior.
Keywords: Personality Traits, Locus of Control, Organizational Commitment, Job
Stress, Dysfunctional Behavior Audit
Item Type: | Thesis (Other) |
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Subjek: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
Depositing User: | Ratna Sufiatin |
Date Deposited: | 27 Sep 2016 04:35 |
Last Modified: | 27 Sep 2016 04:35 |
URI: | http://eprints.upnyk.ac.id/id/eprint/6796 |
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