scholarly journals Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

2021 ◽  
Vol 6 (1) ◽  
pp. 15-27
Author(s):  
Arfiana Dewi ◽  
Evi Dwi Kartikasari
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
External Locus ◽  
Accounting Firms ◽  
Policy Makers ◽  
Reduction Behavior ◽  
External Locus Of Control ◽  
Time Budget Pressure

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.

scholarly journals PENGARUH TIME BUDGET PRESSURE TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR DENGAN DIMODERASI LOCUS OF CONTROL

2017 ◽  
Vol 14 (2) ◽  
pp. 128-144
Author(s):  
Dewi Apriyani ◽  
Temy Setiawan
Keyword(s):  
Sensitivity Analysis ◽  
Locus Of Control ◽  
Time Budget ◽  
Internal Variables ◽  
External Locus ◽  
Internal Locus Of Control ◽  
Pressure Variable ◽  
External Locus Of Control ◽  
The Relationship ◽  
Time Budget Pressure

This study aims to examine the effect of time budget pressure and locus of control on the dysfunctional audit behavior and to see whether the locus of control can moderate the relationship between time budget pressure and the dysfunctional audit behavior. Questionnaires are distributed to 201 auditor who act as respondents, but only 146 questionnaire thatcan be processed from 51 KAP in Jakarta. Data analysis is conducted using SmartPLS 3.0 program.The results showed that, partially, time budget pressure variable and external locus of control give significant influence to dysfunctional audit behavior while internal locus of control does not affect dysfunctional audit behavior. The external and internal variables of the locus of control are not able to moderate the time budget pressure relationship to the dysfunctional audit behavior. Another finding in the form of sensitivity analysis suggests that male respondents consider that time budget pressure and external locus of control are factors that encourage them to perform dysfunctional audit behavior while time budget pressure does not encourage female respondents to perform dysfunctional audit behaviors.

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 Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang

2020 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Putri Rahmawati ◽  
Halmawati Halmawati
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
External Locus ◽  
Public Accounting ◽  
Accounting Firms ◽  
Internal Locus Of Control ◽  
Dysfunctional Behavior ◽  
Public Accounting Firms ◽  
The City ◽  
Time Budget Pressure

This study aims to examine the effect of locus of control and time budget pressure on the auditor's dysfunctional behavior. The population in this study are all public accounting firms in the city of Padang, using a total sampling method, there are 8 public accounting firms that can be used as research samples and collected as many as 47 questionnaires. Data analysis methods used in this study was multiple linear regression analysis. The results of this study support the second and third hypotheses, internal locus of control has a negative influence on the auditor's dysfunctional behavior and budget time pressure has a positive influence on the auditor's dysfunctional behavior. However the results of this study reject the first hypothesis that external locus of control does not have a positive and significant effect on the dysfunctional behavior of auditors working in public accounting firms in the city of Padang.Keywords: Auditor's Dysfunctional Behavior; External Locus of Control; Internal Locus of Control; Time Budget Pressure.

scholarly journals Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit

2019 ◽  
pp. 1231
Author(s):  
Ni Luh Dwi Ariestanti ◽  
Made Yenni Latrini
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
A Company

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality

Examining the relationship between health locus of control and God Locus of Health Control: Is God an internal or external source?

2017 ◽  
Vol 25 (7) ◽  
pp. 931-940 ◽  
Author(s):  
Joni M Boyd ◽  
Sara Wilcox
Keyword(s):  
Locus Of Control ◽  
Health Locus Of Control ◽  
External Source ◽  
Religious Attendance ◽  
External Locus ◽  
Health Control ◽  
Higher Power ◽  
External Locus Of Control ◽  
The Relationship

For many people, the influence of believing in a higher power can elicit powerful effects. This study examined the relationship between God control, health locus of control, and frequency of religious attendance within 838 college students through online surveys. Regression analysis showed that chance and external locus of control and frequency of religious attendance were significant and positive predictors of God Locus of Health Control. The association of powerful others external locus of control and God Locus of Health Control differed by race (stronger in non-Whites than Whites) and somewhat by gender (stronger in women than men). For some people, the role of a supreme being, or God, should be considered when designing programs for improving health behaviors.

scholarly journals PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT

2017 ◽  
Vol 15 (4) ◽  
pp. 456
Author(s):  
Kurnia Kurnia
Keyword(s):  
Professional Development ◽  
Locus Of Control ◽  
Management Practices ◽  
Audit Quality ◽  
Time Pressure ◽  
Personality Characteristics ◽  
Development Programs ◽  
External Locus ◽  
Audit Firms ◽  
External Locus Of Control

The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure and locus of control have a significant effect on reduced audit quality. Spesifically, this study indicate that auditors who experience greater level of time pressure are more likely to commit reduced audit quality. Under conditions of excessive time pressure, auditors failed to adequately use all relevant decision cues. The results also indicate that auditors who are more likely to engage in reduced audit quality tend to possess an external locus of control. This indicate that the personality characteristics (instance, locus of control) play a role increasing audit quality. Since an external locus of control is associated with higher acceptance of audit quality reduction behaviors, audit firms may need to tailor their professional development programs and management practices to reflect an auditor’s locus of control.

scholarly journals The Role of Childhood Traumas, Emotional Self-Efficacy and Internal-External Locus of Control in Predicting Psychological Resilience

2020 ◽  
Vol 8 (3) ◽  
pp. 105
Author(s):  
Tuğba Türk-Kurtça ◽  
Metin Kocatürk
Keyword(s):  
Locus Of Control ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Psychological Resilience ◽  
Control Mechanisms ◽  
External Locus ◽  
Broad Concept ◽  
External Locus Of Control ◽  
Childhood Traumas

Psychological resilience is a broad concept that can be evaluated in the context of past experiences, emotional experiences and control mechanisms shaped by internal or external factors. In this study, the role of childhood traumas, emotional self-efficacy and the internal-external locus of control were investigated in predicting psychological resilience. The study included a total of 291 participants (208 females and 83 males) with average age of 20.29 (SD = 2.59). Childhood Trauma Questionnaire, Emotional Self-Efficacy Scale, Internal-External Locus of Control Scale and Psychological Resilience Scale were used to collect data from participants. As a result of simple linear regression analysis, childhood traumas experiences, emotional self-efficacy and internal locus of control predicted resilience significantly among university students. Also, there was significant positive relationship between emotional self-efficacy, locus of control and resilience. On the other hand, resilience and childhood traumas were correlated negatively. The findings of the study are discussed at the end. The protective factors related to psychological resilience should be considered in a versatile way to understand its fundamental structure.

scholarly journals Pengaruh Pengalaman Auditor, Time Budget Pressure dan Ukuran Kantor Akuntan Publik Terhadap Audit Report LAG Pada Auditor Kantor Akuntan Publik Di Kota Surabaya

2020 ◽  
Vol 11 (2) ◽  
pp. 80
Author(s):  
Dewi Sutjahyani
Keyword(s):  
Audit Quality ◽  
Planning Process ◽  
Time Budget ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Planning ◽  
Public Accounting Firms ◽  
Inspection Tasks ◽  
Time Budget Pressure

The job of the auditor is to provide useful information, therefore when the audited report is delayed it will reduce the use value of the financial statements presented. Therefore, it is important to identify and have a deeper look at several factors related to the occurrence of audit report lag. Thus, it is necessary to study whether these factors significantly influence the audit report lag. This is important because the audit report lag phenomenon can reduce client interest and affect the reputation of auditors and public accounting firms where auditors work. Hypothesis 1 in this study is rejected, this means that the experience of auditors does not significantly affect the Audit Report Tag. work and the number of inspection tasks. The experience variable does not have a significant effect because audit quality is not determined by the length of work and the number of audit tasks. Hypothesis 2, namely that time budget pressure has an effect on audit report lag, is rejected. Time budget pressure is vital in the process of completing an audit report. In this case the time budget pressure does not have a significant effect because the budget pressure is determined when planning to determine the audit task but the implementation of the audit can be different influenced by the existing situation. For example during a pandemic, uncontrollable situations lead to leeway in the completion of audited reports. So that the existing time budget pressure must be adjusted. The hypothesis in this study is accepted, this is because the size of KAP basically determines the level of efficiency and effectiveness of each auditor's task. In medium and large KAPs, there is usually a structured system and maturity from the audit planning process to the audit. This is because large public accounting firms usually try to maintain quality and reputation to keep their clients interested

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