Daftar Pustaka Alderman, C.W., and Deitrick, J.W. 1982. Auditor’s Perceptions of Time Budget Pressure and Premature Sign-0ffs: A Replication and Extension. Auditing: A Journal of Practice and Theory. Vol 1 No.2. Aranya, N., and Ferris, K. R. 1984. A Reexamintaion of Accountants’ Organization-Profesional Conflict.The Accounting Review, Vol. 59 No. 1. Basuki dan Mahardani, Y. K. 2006. Pengaruh Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor dan Kualitas Audit pada Kantor Akuntan Publik di Surabaya, Jurnal Maksi. Vol 6, No. 2. Choo, F., 1986. Job Stress, Job Performance, and Auditor Personality Characteristics, Auditing: A Journal of Practice and Theory, Vol. 5 No.2. Cook, E. and Kelley, T. 1988, Auditor Stress and Time Budgets, The CPA Journal, Vol. 58, No. 7. Coram, P., Juliana, Ng, J., and Woodliff, D. 2003. A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors, Australian Accounting Review, Vol. 13 No. 1. DeAngelo, L.E., 1981. Auditor Size and Auditor Quality, Journal of Accounting and Economics, Vol. 3, No. 3. DeZoort, F. T. 1998. Time Pressure Research in Auditing: Implications for Practice. The Auditor’s Report. Vol. 22. No.1. Donnely, David P., Jeffrey J. Q, and David.2003. Auditor Acceptance of Dysfunctional Audit Behavior : An Explanatory Model Using Auditors’ Personal Characteristics. Journal of Behavioral Research In Accounting, Vol. 15 Elen, Ilha, Sabarudin. 2001. Metodologi Auditing (Pendekatan Prosedur Audit), Jurnal Bisnis dan Akuntansi, Vol.3 No. 3 Fleming, M.K. 1980. Budgeting Practices in Large CPA Firms. The Journal of Accountancy. May. Ford, Robert C. and Rhicardson D. 1994. Ethical Decision Making: A Review Of The Empirical Literature, Journal of Business Ethics, Vol. 13. Gaertner, J. F., and Ruhe, J.A. 1981. Job-Related Stress in Public Accounting, Journal of Accountancy. June.
i
Ghozali, Imam. (2005). Aplikasi Analisis Multivariate dengan Program SPSS, Edisi ketiga, Semarang, Badan Penerbit Universitas Diponegoro (2006). Aplikasi Analisis Multivariate dengan Program SPSS, Edisi keempat, Semarang, Badan Penerbit Universitas Diponegoro Gibson, J., L., Ivancevich, J.M., and Donnelly, J. H. 1995, Organizations, Edition, Richrad D. Irwin. Gudono Phd. 2012. Analisis Data Multivariat. Edisi kedua, Yogyakarta Unit Penerbit dan Percetakan BPFE UGM. Gujarati. Damodar. Ekonometrika Dasar, Erlangga, Jakarta, 1978. Halim, Abdul. (1997), Dasar-Dasar Audit Laporan Keuangan, Auditing 1, Edisi kedua, Yogyakarta, Unit Penerbit dan Percetakan (UUP) AMP YKPN. Hall M., Smith D., and Langfiled-Smith K. 2005. Accountant’s Commitment to Their Profession: Multiple Dimensions of Professional Commitment and Opportunities for Future Research. Behavioral Research in Accounting, Vol. 17. Herningsih, Sucahyo. 2002. Penghentian prematur atas prosedur audit : Studi empiris pada kantor akuntan publik. Wahana, Vol. 5, No. 2 Herrbach, O. 2001. Audit Quality, Auditor Behaviour and the Psychological Contract. European Accounting Review. Vol. 10 No. 4. Hyatt, T., and D. Prawitt. (2001). Does Congruence Between Audit Structure and Auditors Locus of control Affect Job Performance. The Accounting Review, 76 Ikatan Akuntansi Indonesia, (2002), Standar Profesional Akuntan Publik, IA.IKAP, Jakarta, Salemba Empat Indriantoro, N dan Bambang Supomo. 2002. Metode Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi kedua, Yogyakarta: BPFE. Indri, K. dan Provita Wijayanti. (2007). Locus Of Control sebagai Anteseden Hubungan Kinerja Pegawai dan Penerimaan Perilaku Disfungsional Audit, Simposium Nasional Akuntansi X. Makasar Irawati, Y., Petrolina, A.T., dan Mukhlasin. 2005. Hubungan Karakteristik Personal Auditor Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit. Simposium Nasional Akuntansi VIII di Solo. Jones, C., and Page S. 1986. Locus of Control, Assertiveness, and Anxiety as
ii
Personality Variables in Stress Related Headaches. Headache. July. Jusup, AL. H. 2001. Auditing (Pengauditan). Buku Satu. Cetakan Pertama. Yogyakarta. STIE-YKPN. Kaplan, and Whitecotton S.M. 2001. An Examinantion of Auditor’s Reporting Intentions When anaother Auditor is Offered Client Emplyoment. Ludigdo, Kelley, T. and Margheim, L. 1990. The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior. Auditing: A Journal of Practice and Theory. Vol 9. No. 2. Lachman, R., and Aranya N. 1986. Evaluation of Alternative Models of Commitment and Job Attitude of Professional. Journal of Occupational Behavior. Vol. 7. Lefcourt, H. 1982. Locus of Control: Current Trends in Theory and Research. Second Edition, Hillsdale, NJ: Lawrence Erlbaum. Malone, Charles. F. and Roberts. (1996). Factor Associated With the Incidence Of Reduced Audit Quality Behaviour. Auditing. September. Mardiasmo. (2005). Akuntansi Sektor Publik. Andi Offset Margheim, L., and Pany K. 1986. Quality Control, Prematur Sign-off and Underreporting of Time: Some Empirical Findings, Auditing: A Journal of Practice and Theory, Vol. 5. No. 2. Maryati, P. (2005). Analisis Penerimaan Auditor atas Disfungsional Audit Behavior: Pendekatan Karakteristik Personal Auditor (Studi Empiris pada Kantor Akuntan Publik di Jawa). Jurnal Manajemen Akuntansi dan Sistem Informasi. Vol.5 No.2 Marzuki (2005). Metodologi Riset : Edisi Kedua, Ekonisia, Yogyakarta McNair, C.J. 1991. Proper Compromises: The Management Control Dilemma in Public Accounting and Its Impact on Auditor Behavior. Accounting, Organizations and Society. Vol. 16 No. 7. Menpan No. Per/05/M.Pan/03/2008. (2008). Tentang Standar Audit Aparat Pengawasan Intern Pemerintah. Meyer, J. P,. Allen, N. J., and Smith, C., A. 1993, Commitment to Organizations and Occupations: Extensions and Test of a Three-Component Conceptualization. Journal of Afflied Psychology, Vol 78. Mulyadi. (2002). Auditing 1 : Edisi Enam, Salemba Empat, Jakarta
iii
Otley, D. T., and Pierce, B. J. 1996a. Audit Time Budget Pressure: Consequence and Antecendents. Accounting, Auditing and Accountability Journal. Vol. 9 No. 1. Palestine, Halima Shatila. (2005). Analisis Profesionalisme Auditor Terhadap Tingkat Materialitas dalam Pengauditan Laporan Keuangan. Skripsi S1 UGM Pierce, B, and Sweeney, B. 2004, Cost-Quality Conflict in Audit Firms: An Empirical Investigation. Europan Accounting Review. Vol. 13. No. 1. Raghunathan, Bhanu. (1991). Premature Signing-Off Audit Procedures: An Analysis. Accounting Horizons. Ress, D. W., and Cooper, C. L., 1992. The Occupational Stress Indicator Locus of Control Scale: Should this be Regarded as a State Rather than Trait Measure?. Work and Stress January-March. Robbins, S.P., 2001. Organizational Behavior. New Jersey: Prentice-Hall. Rotter, J. B., Seeman, M., & Liverant, S. 1962. Internal versus external control of reinforcement: A major variable in behaviour theory. In N. F. Washburne (Ed.), Decisions, values and groups (Vol. 2). London: Pergamon Press. Rotter, J. 1966. Generalized Expectancies for Internal Versus External Control of Reinforcement. Psycological Monographs: General and Applied Setiawan, I. A., dan Ghozali, I. 2006. Akuntansi Keperilakuan: Konsep dan Kajian Empiris Perilaku Akuntan. Semarang. Badan Penerbit Universitas Diponegoro. Sekaran, Uma, Research Methods for Business, A Skill Building Approach, 2nd edition, New York: John Wiley n Sons, 1992. Smith, D., and Hall, M., 2008. An Empirical Examination of a Three-Component Model of Profesissional Commitment among Public Accountant. Behavioral Research in Accounting. Vol. 20. No. 1. pp. 75-92. Silaban, Adnan. (2009). Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit (Studi Empiris di Kantor Akuntan Publik). Disertasi UNDIP Suryanita, Dody, Hanung Triatmoko. (2007), Penghentian Prematur Atas Prosedur Audit, Jurnal Riset Akuntansi Indonesia, Vol.10 No.1
iv
Sugiyono. 2007. Metode Penelitian Bisnis. Bandung: CV. Alfabeta. Sososutikno Christina. (2003). Hubungan Tekanan Anggaran Waktu dengan Perilaku Disfungsional serta Pengaruhnya terhadap Kualitas Audit. Simposium Nasional Akuntansi VI. Surabaya Ulum, Akhmad Samsul. 2005. Pengaruh Orientasi Etika Terhadap Hubungan Antara Time Pressure dengan Perilaku Prematur Sign-Off Prosedur Audit. Jurnal Maksi. Vol.5 No.2
UU No.17. (2003). Tentang Keuangan Negara
UU No. 1. (2004). Tentang Perbendaharaan Negara
UU No. 15. (2004). Tentang Pemeriksaan, Pengelolaan, dan Tanggung Jawab Keuangan Negara
Weningtyas S., Setiawan D., dan Triamoko H. 2006. Penghentian Prematur Atas Prosedur Audit. Simposium Nasional Akuntansi IX di Padang.
Willet, C., and Page M. 1996. A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified UK Chartered Accountants, British
Accounting
Review,
v
Vol.
28