PENGARUH TEKANAN ANGGARAN, WAKTU, RISIKO AUDIT, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (REDUCED AUDIT QUALITY BEHAVIOR (STUDI EMPIRIS BPK RI PERWAKILAN PROVINSI RIAU)
Abstract: This study aimed to
examine the influence of time budget pressure, locus of control,audit risk,
locus of control and dimension of professional commitment to reducedaudit
quality behavior.Respondents of the research is auditor who works in BPK
RIRepresentative of Riau Province. Research samples are 53 responden
Theresearch uses multiple regression analysis. Prior to the tests, conducted
prior testdata quality (reliability and validity), test data normality and
classical assumptiontest. The results of this research indicate that 1) Time
budget pressure effect onreduced audit quality behavior, 2) audit risk effect
on reduced audit quality behavior,3) locus of control no effect on reduced
audit quality behavior, and 5) dimensions ofprofessional commitment that is
professional commitment affective, professionalcommitment continuance
professional commitment normative effect on reducedaudit quality behavior.
Key words: Reduced audit
quality behavior, Time budget pressure, audit risk, Locusof Control,
professional commitment affective, professional commitmentcontinuance,
professional commitment normative
Penulis: Haugesti Diana,
Andreas, Nur Azlina
Kode Jurnal: jpakuntansidd160562
