PENGARUH KEPEMIMPINAN AUTENTIK, NILAI ETIKA PERUSAHAAN, TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
Keywords:
Authentic leadership, corporate ethical values, time budget pressure, task complexity and auditor dysfunctional behavior.Abstract
Dysfunctional behavior in the context of auditing is deviant behavior or detrimental behavior carried out by the auditor in carrying out audit assignments. The auditor's dysfunctional behavior can have an impact on the results of audit quality so that report users can experience a crisis of confidence on the results of the audit reports produced by the auditors. This study aims to examine and obtain empirical evidence of the effect of authentic leadership, corporate ethical values, time budget pressure and task complexity on the dysfunctional behavior of auditors at Public Accounting Firms in Bali Province. The population in this study are auditors who work at KAP in Bali Province. The sample used in this study were 87 respondents at 17 KAPs in Bali Province. With the sampling technique using a saturated sampling technique. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that authentic leadership variables and corporate ethical values have no effect on auditor dysfunctional behavior. The time budget pressure variable has a negative effect on auditor dysfunctional behavior and the task complexity variable has a positive effect on auditor dysfunctional behavior.
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