TIME BUDGET PREASURE AND TURNOVER INTENTION WITH DYSFUCTIONAL ACCOUNTANT BEHAVIOR
Journal: International Journal of Economics Management and Social Science (Vol.1, No. 1)Publication Date: 2018-03-24
Authors : Jamaluddin Majid Ambo Asse;
Page : 9-16
Keywords : Accountant; dysfucntional Behavior; time budget pressure; turnover intention;
Abstract
A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoiding dysfunctional behavior of an accountant. dysfunctional behavior is related to time budget pressure and turnover intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.
Other Latest Articles
- DEVELOPMENT OF AGRICULTURE SECTOR IN POVERTY REDUCTION IN EAST JAVA (Study of GKS Plus-GERBANGKERTASUSILA Plus Period 2010-2017)
- Motivation and Obstacles to Adult Participation in Lifelong Learning Programs: The Effect of Gender and Age
- Motivation of Male Students for Preschool Teacher Profession
- Factors Influencing the Formation of the Educational Choices of Individuals of Different Social Origin: A Review of Recent Sociological Scientific Literature
- An Analysis of School Mathematics Textbooks in Terms of Their Pedagogical Orientation
Last modified: 2018-10-30 00:54:02