RELIGACIÓN

RELIGACIÓN

The psychological aspect of auditor and dysfunctional conduct on the government budget supervision

Yazarlar: Fitria Ardiyani, Inwati Inwati, Gideon Setyo Budiwitjaksono

Cilt 4 , Sayı 15 , 2019 , Sayfalar 280-284

Konular:-

Anahtar Kelimeler:Time Budget Pressure,Dysfunctional Behavior,Government internal supervisors

Özet: This study aims to examine the effect of psychological aspects of dysfunctional behavior at the stage of the government budget examination. The psychological aspect that occurs in the auditing profession uses the proxy of time budget pressure. The sample in this study is the government internal supervisor in Indonesia, represented in this case by the East Java Development Finance Control Board (BPKP). Selected respondents were 39 people whose data were used for the analysis. Questionnaires of 21 questions were distributed directly to measure both variables. Hypotheses were tested using simple regression. The results showed that time budget pressure had a significant effect on dysfunctional behavior

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@article{2019, title={The psychological aspect of auditor and dysfunctional conduct on the government budget supervision}, volume={4}, number={280–284}, publisher={RELIGACIÓN}, author={Fitria Ardiyani, Indrawati Indrawati, Gideon Setyo Budiwitjaksono}, year={2019} }
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Fitria Ardiyani, Indrawati Indrawati, Gideon Setyo Budiwitjaksono. (2019). The psychological aspect of auditor and dysfunctional conduct on the government budget supervision (Vol. 4). Vol. 4. RELIGACIÓN.
MLA
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Fitria Ardiyani, Indrawati Indrawati, Gideon Setyo Budiwitjaksono. The Psychological Aspect of Auditor and Dysfunctional Conduct on the Government Budget Supervision. no. 280–284, RELIGACIÓN, 2019.
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