Analisis pengaruh time budget pressure, task complexity, dan stres kerja terhadap perilaku disfungsional Auditor

Malik, Prince (2022) Analisis pengaruh time budget pressure, task complexity, dan stres kerja terhadap perilaku disfungsional Auditor. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah tekanan anggaran waktu, kompleksitas tugas, dan stres kerja berpengaruh terhadap perilaku disfungsional auditor. Kantor Akuntan Publik Daerah Jakarta yang menjadi populasi pada penelitian ini dan pengambilan sampel yang menggunakan Teknik Purposive Sampling yaitu Teknik pengambilan sampel dengan ketentuan tertentu.Data yang kita gunakan berdasarkan data primer yang didapatkan oleh para auditor yang bekerja di Kantor Akuntan Publik daerah Jakarta yang sudah terdaftar pada Otoritas Jasa Keuangan. Data tersebut diolah menggunakan software SPSS. Penelitian ini mengambil kesimpulan bahwa tekanan anggaran waktu dan stres kerja terbukti memiliki pengaruh positif terhadap perilaku disfungsional auditor. Sedangkan, kompleksitas tugas tidak terbukti berpengaruh terhadap perilaku disfungsional auditor/The purpose of this study was to determine whether time budget pressure ,task complexity , and work stress affect the dysfunctional behaviour of auditors. The Jakarta area public accounting office which is the population in this study and the sampling using purposive sampling technique, namely the sampling technique with certain conditions. The data we use is basen on primary data obtained by audtiors working in the Jakarta regional public accounting firm that has been registered with thefinancial services authority. The data is processed using SPSS software. This study concludes time budget pressure and work stress have a positive effect on auditor dysfunctional behaviour. Meanwhile, the task complexity was not proven to have an effect on the auditor’s dysfunctional behaviour.

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