scholarly journals Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

2018 ◽  
Vol 14 (1) ◽  
pp. 28-39
Author(s):  
Fatia Putri Rindawan
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Related Field ◽  
Time Budget Pressure ◽  
Positive Effect

This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.

scholarly journals The Mediating Effect of Budget Pressure on Behavioral Declaration of Audit

2019 ◽  
Vol 7 (2) ◽  
pp. 73-89
Author(s):  
Edwin Setiawan ◽  
Andreas Andreas ◽  
Novita Indrawati ◽  
Hardi Hardi
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Survey Method ◽  
Quality Deterioration ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to test and analyze the behavior of audit quality deterioration by integrating the characteristics of individual auditors (locus of control and organizational commitment) with time budget pressure. The study was conducted by survey method by distributing questionnaires to auditors who worked at KAP in the Provinces of West Sumatra, Riau and Riau Islands. The sampling technique uses the purpose sampling method. The questionnaire that can be used totaling 60 questionnaires. Data analysis using wrapPLS 6.0. The results showed that internal locus of control had a negative effect on time budget pressure and decreased audit quality behavior, external locus of control had a positive effect on time budget pressure and decreased audit quality behavior, organizational commitment negatively affected time budget pressure and decreased audit quality behavior, and time budget pressure has a positive effect on audit quality deterioration behavior, and time budget pressure mediates the influence of locus of control, organizational commitment to audit quality deterioration.

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

scholarly journals TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES

2018 ◽  
Vol 16 (2) ◽  
pp. 18-38
Author(s):  
Sekar Akrom Faradiza ◽  
Januar Chritianto
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Self Esteem ◽  
Rate Performance ◽  
Friedman Test ◽  
High Quality ◽  
Time Budget Pressure ◽  
Pressure Factor

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.  

scholarly journals The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour

2017 ◽  
Vol 8 (2) ◽  
pp. 49-61
Author(s):  
Christian Mangiwa ◽  
Agus Bandang ◽  
Hamka Ridwan ◽  
Muhammad Ashari ◽  
Maxyanus Taruk Lobo
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
Primary Data ◽  
Survey Method ◽  
Professional Commitment ◽  
South Sulawesi ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

scholarly journals Auditors’ professional commitment, time budget pressure, independence, and audit quality

2020 ◽  
Vol 9 (6) ◽  
pp. 263-273
Author(s):  
Melati Ayu Lestari ◽  
Sutrisno T ◽  
Aulia Fuad Rahman
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
The Republic ◽  
Questionnaire Method ◽  
Audit Reports ◽  
Time Budget Pressure

This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

scholarly journals Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure

2020 ◽  
Vol 1 (2) ◽  
pp. 19-27
Author(s):  
I Gusti Ayu Ratih Permata DEWI ◽  
Putu Yudha Asteria PUTRI
Keyword(s):  
Locus Of Control ◽  
Job Stress ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Path Coefficient ◽  
Reduction Behavior ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit.

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals Pengaruh Time Budget Pressure, Locus of Control, Task Complexity, dan Turnover Intention pada Dysfunctional Audit Behavior

2018 ◽  
pp. 1826
Author(s):  
Margaretta Hana Arsantini ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Task Complexity ◽  
Time Budget ◽  
Control Task ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Time Budget Pressure

Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, locus of control, task complexity, dan turnover intention pada dysfunctional audit behavior. Pengambilan sampel dalam penelitian ini dilakukan secara non probability sampling, yaitu dengan menggunakan pendekatan purposive sampling yakni sebanyak 78 sampel. Metode pengumpulan data untuk penelitian ini adalah dengan menggunakan metode survey dengan kuesioner.Teknik analisis yang digunakan pada penelitian ini menggunakan regresi liniear berganda yang digunakan untuk mengetahui pengaruh variabel bebas pada variabel terikat. Berdasarkan hasil analisis dan pembahasan hasil penelitiantime budget pressure, task complexity, dan turnover intention memiliki pengaruh positif pada dysfunctional audit behavior. Sedangkan, locus of control memiliki pengaruh negatif pada dysfunctional audit behavior Kata Kunci: time budget pressure, locus of control, task complexity, turnover intention, dysfunctional audit behavior

scholarly journals Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan

2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari
Keyword(s):  
Structural Equation Model ◽  
Quantitative Study ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firm

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality

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