PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP UNDERREPORTING OF TIME DENGAN TEKANAN ANGGARAN WAKTU YANG DIRASAKAN SEBAGAI VARIABEL MEDIASI
DOI:
https://doi.org/10.55606/jumbiku.v3i3.2851Keywords:
Underreporting Of Time, Tekanan Anggaran waktu yang dirasakan, Locus of Control, Komitmen ProfesionalAbstract
Penelitian ini bertujuan menguji model perilaku audit Underreporting Of Time dengan prediktor karakteristik individual auditor (Locus of control dan komitmen professional) dengan mediasi tekanan anggaran waktu yang dirasakan.
Penelitian dilakukan dengan metode survei pada auditor yang bekerja pada KAP di Semarang. Populasi yang digunakan adalah tak terhingga. Sampel berjumlah 114 Auditor berdasarkan simple random sampling, sedangkan analisis data dilakukan dengan model persamaan struktural.
Temuan penelitian menunjukkan: H1: Terdapat pengaruh positif signifikan antara locus of control eksternal dengan tekanan anggaran waktu yang dirasakan, H2: Terdapat pengaruh negatif signifikan antara komitmen profesional dengan tekanan anggaran waktu yang dirasakan, H3: Terdapat pengaruh positif tidak signifikan antara locus of control dengan underreporting of time, H4: Terdapat pengaruh negatif signifikan komitmen profesional terhadap perilaku underreporting of time, H5: Terdapat pengaruh positif signifikan antara tekanan anggaran waktu yang dirasakan dengan perilaku underreporting of time, H6: Tekanan anggaran waktu yang dirasakan tidak memediasi pengaruh positif locus of control terhadap underreporting of time, H7: Tekanan anggaran waktu yang dirasakan tidak memediasi pengaruh negatif komitmen profesional terhadap underreporting of time.
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