TIME Budget Preasure and Turnover Intention with Dysfuctional Accountant Behavior

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 avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer 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

Pengaruh TIME Budget Pressure terhadap Kualitas Audit dan Budaya Etis sebagai Variabel Mediator

The goal of this research is to test how time budget pressure affect audit quality by ethical culture and also to test how ethical culture mediate time budget pressure on audit quality. This research uses primary data collected by using questionnaire that shared for auditor in Jakarta. Seventy five samples are used in this research. Data analyzed with the quality data test, classic assumption test and hypothesis testing tools that are used in this research is multiple linear regression, path analysis. From the regression, there are some findings: (1) time budget pressure does have negative impact to the audit quality; (2) time budget pressure does have negative impact to the ethical culture; (3) The ethical culture is found to have positive impact to the audit quality. From these results can be concluded that ethical culture mediates the indirect relationship between time budget pressure on audit quality

The space-time budget method in criminological research

This article reviews the Space-Time Budget method developed by Wikström and colleagues and particularly discusses its relevance for criminological research. The Space-Time Budget method is a data collection instrument aimed at recording, retrospectively, on an hour-by-hour basis, the whereabouts and activities of respondents during four days in the week before the interview. The method includes items about criminologically relevant events, such as offending and victimization. We demonstrate that the method can be very useful in criminology, because it enables the study of situational causes of crime and victimization, because it enables detailed measurement of theoretical concepts such as individual lifestyles and individual routine activities, and because it enables the study of adolescents’ whereabouts, which extends the traditional focus on residential neighborhoods. The present article provides the historical background of the method, explains how the method can be applied, presents validation results based on data from 843 secondary school students in the Netherlands and describes the methods’ strengths and weaknesses. Two case studies are summarized to illustrate the usefulness of the method in criminological research. The article concludes with some anticipated future developments and recommendations on further readings

Travel Time Budget – Decomposition of the Worldwide Mean

The paper is concerned with the travel activity and more specifically the urban travel time during a day. This individual mean travel time budget (TTB) has been hypothesised by Zahavi (1980) to be a constant amount of time close to 1 hour per day. This TTB seems to be stable between different cities and between different time periods. Under the TTB stability hypothesis, travel time-savings are totally reinvested in transport. This reinvestment mechanism could then explain the urban sprawl, and give to the increasing speeds all the responsibilities of the “urban transport diseases”. However, the TTB stability seems to be valid at the world aggregate level only. The paper proposes to explore finer scales of observation of the TTB: from the aggregate to the desaggregate levels of observation. First, a worldwide comparison of the mean TTB of 100 cities is produced. Second a hazard based model for the individual TTB of the French city of Lyon is constructed. Hence, two opposite urban models appear at the aggregate level: an extensive urban model of which development is based on extensive consumption of space and time resources, and an intensive urban model restricting its spatial and temporal extension. At the desaggregate level, the analysis identifies the relationships between the individual TTB and the socio-economic variables and the mobility and activities attributes. Finally, the model seems to indicate that the traditional hypothesis of the minimisation of the temporal costs of travel is unsuitable to model the behaviour of the whole urban population.Duration model ; Travel Time Budget ; Zahavi's hypothesis ; Worldwide comparison

The Effect of Time Budget Pressure and Task Complexity on the Performance of Government Internal Auditors with Emotional Intelligence as Moderation Variables

This study is intended to test contingency theory and the theory of self efficacy with the aim of analyzing the effect of budget time pressure and task complexity on auditor performance; emotional intelligence as the moderation variables. This research was carried out in the province of Gorontalo which included the Financial and Development Supervisory Agency, the Provincial Inspectorate, the Municipal Inspectorate of the Province of Gorontalo. The sampling technique with purposive sampling method with the number of samples as many as 120 respondents with the criteria of respondents who have functional position certificates for auditors and or respondents who have been assigned to conduct financial checks . The unit of analysis used in this study is individuals . Data analysis technique used is SEM with Smart PLS software. The results showed that the budget time pressure had a negative and insignificant effect on auditor performance . task complexity has apositive and insignificant effect on auditor performance, emotional intelligence moderates the relationship of budget time pressure positively to auditor performance and emotional intelligence moderates the relationship of task complexity negatively to auditor performance. The performance of government internal auditors can be explained together with variables of budget time pressure, task complexity and emotional intelligence which is shown by the value of R2 equal to 0,431 (good), while other variables are not explained in the model of 56.9%