Authors:

I Nyoman Wirada Sanjaya, I Dewa Gede Dharma Suputra

Abstract:

“The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor’s Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.”

Keywords

: Auditor’s Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-53746

Published

2019-11-25

How To Cite

SANJAYA, I Nyoman Wirada; DHARMA SUPUTRA, I Dewa Gede. Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor.E-Jurnal Akuntansi, [S.l.], v. 29, n. 2, p. 869 – 882, nov. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-53746. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v29.i02.p28.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 29 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License