PENGARUH SKEPTISISME PROFESIONAL, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN EMOTIONAL SPIRITUAL QUOTIENT SEBAGAI VARIBEL MODERATING (Studi Empiris pada Inspektorat Provinsi Riau)

Abstract

This study aimed to determine the effect of professional skepticism, organizational
commitment, time budget pressure and the performance auditor on dysfunctional
audit behavior with emotional spiritual quotient as a moderating variable. The study
was conducted in Inspectorate of Riau Province.The population is around the
internal auditor in the Inspectorate of Riau province, amounting to 88 respondents.
The sampling data of this study using census sampling technique in which all
members of the population used as sampel. Data collection techniques in this study
is in the form of a questionnaire,while the data analysis technique used is multiple
regression analysis and moderate regression analysis and processed with SPSS
version 21 for windows. Partial regression test (t test) showed that professional
skepticism, organizational commitment, time budget pressure has influence on
dysfunctional audit behavior and the performance auditor hasn’t influence on
dysfunctional audit behavior. Moderate regression analysis showed that professional
skepticism, organizational commitment, and time budget pressure on dysfunctional
audit behavior moderated by emotional spiritual quotient has influence on
dysfunctional audit behavior, except the performance auditor.