Aspecto psicológico del auditor y conducta disfuncional en la supervisión presupuestaria del gobierno
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
Este estudio tiene como objetivo examinar el efecto de los aspectos psicológicos de la conducta disfuncional en la etapa de examen del presupuesto del gobierno. El aspecto psicológico que ocurre en la profesión de auditoría usa el poder de la presión del presupuesto de tiempo. La muestra en este estudio es el supervisor interno del gobierno en Indonesia, representado en este caso por la Junta de Control de Finanzas de Desarrollo de Java Oriental (BPKP). Los encuestados seleccionados fueron 39 personas cuyos datos se utilizaron para el análisis. Cuestionarios de 21 preguntas fueron distribuidos directamente para medir ambas variables. Las hipótesis fueron probadas mediante regresión simple. Los resultados mostraron que la presión del presupuesto de tiempo tuvo un efecto significativo en el comportamiento disfuncional
Authors and Affiliations
Fitria Ardiyani, Indrawati Yuhertiana, Gideon Setyo Budiwitjaksono
Keywords
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