PENGARUH TIME BUDGET PRESSURE, COMMITMENT ORGANIZATIONAL DAN LOCUS OF CONTROL TERHADAP PERILAKU AUDITOR (Studi pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Bali

Abstract

Penelitian ini bertujuan untuk menguji pengaruh time budget pressure, commitment organizational dan locus of control terhadap perilaku auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Bali. Responden yang digunakan dalam penelitian ini adalah auditor yang bekerja pada BPK Perwakilan Provinsi Bali sebanyak 47 orang. Penelitian ini menggunakan metode kuantitatif Metode pengambilan sampel dalam penelitian ini adalah dengan purposive sampling, yaitu auditor yang telah memiliki pengalaman kerja miniman 1 tahun. Dengan teknik analisis data regresi linier berganda, dengan menggunakan program SPSS versi 22.00 Hasil penelitian menunjukkan bahwa: (1) time budget pressure berpengaruh negatif terhadap perilaku auditor, (2) commitment organizational tidak berpengaruh terhadap perilaku auditor, (3) locus of control berpengaruh positif terhadap perilaku auditor, (4) time budget pressure, commitment organizational dan locus of control secara simultan berpengaruh terhadap perilaku auditor
Kata Kunci : time budget pressure, commitment organizational, locus of control, perilaku auditor.

This study aimed to examine the effect of time budget pressure, organizational commitment and locus of control on the behavior of the auditor in the Supreme Audit Agency Representatives of the Province of Bali. Respondents were used in this study is the auditor in the Supreme Audit Agency Representatives of the Province of Bali as many as 47 people. This study belongs the quantitative research with purposive sampling, who already had working experience for at least 1 year. With data analysis techniques multiple linear regression, using SPSS version 22:00 The results of the study show that: (1) time budget pressure negatively affect to the behavior the auditor. (2) commitment organizational no influence on the behavoir auditor, 3) locus of control has positive influence on the behavior of the auditor, (4) time budget pressure, commitment organizational and locus of control simultaneously influence the behavior of auditorsr
keyword : time budget pressure, commitment organizational, locus of control, the behavior of the auditor