PERILAKU DISFUNGSIONAL AKIBAT TEKANAN ANGGARAN WAKTU (STUDI EMPIRIS DI LINGKUNGAN BADAN PENGAWASAN DAERAH TINGKAT I DAN TINGKAT II PROPINSI MALUKU)  

Oleh:

Septriana, Ira

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 10 no. 1 (Jan. 2010), page 89-96.
Topik: Dysfungtional behavior (premature sign off; under-reporting of time; audit quality reduction behavior); Time budget pressure

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examined dysfungctional behaviour due to time budget pressure which it behaviour consist of premature sign-off, under-reporting of time, and audit quality reduction behavior. The respondents are staff at BAWASDA Level I and II on Moluccas Province. The sampling methode used is purposive sampling. In total 60 questionaries were distributed, 54 can be used in analysis, for response rate of 86,6 percent. using simple regression model and helped by SPSS (Statistical Program For Social Science) program. The result of this study indicates that time budget pressure has influence to behavior of premature sign-off, under-reporting of time, and audit quqlity reduction behavior.

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