Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor

ABSTRAK Tujuan dari penelitian ini adalah menganalisis peran karakteristik personal auditor memoderasi pengaruh time budget presure terhadap perilaku disfungsional auditor pada Kantor Akuntan Publik di Provinsi Bali. Penelitian ini dilakukan pada sembilan kantor yang masih aktif sampai tahun 2018 melalui metode sampel jenuh dengan jumlah auditor sebanyak 70 orang sebagai sampel. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan 70 responden yang memenuhi kriteria pengujian melalui teknik analisis Moderating Regression Analysis (MRA). Berdasarkan hasil analisis, time budget presure memiliki pengaruh positif terhadap perilaku disfungsional auditor pada Kantor Akuntan Publik di Provinsi Bali. Karakteristik personal auditor mampu memoderasi atau memperkuat pengaruh positif time budget presure terhadap perilaku disfungsional auditor pada Kantor Akuntan Publik di Provinsi Bali. E-JA e-Jurnal Akuntansi e-ISSN 2302-8556 Vol. 29 No. 2 Denpasar, November 2019 Hal. 869-882 Artikel masuk: 11 September 2019 Tanggal diterima: 01 November 2019 Kata Kunci : Time Budget Pressure; Karakteristik Personal Auditor; Perilaku Disfungsional Auditor. The Role of Personal Auditor Characteristics Moderates the Effect of Time Budget Presure on Auditor's Dysfunctional Behavior 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.