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 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 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.

scholarly journals EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 187-204
Author(s):  
Lona Noviani ◽  
Najla Putri Yani
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Time Budget ◽  
Total Sample ◽  
Measurement Model ◽  
Care Experience ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

scholarly journals Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur

2020 ◽  
Vol 3 (2) ◽  
pp. 109-121
Author(s):  
Firmansyah Firmansyah ◽  
Sarwani Sarwani ◽  
Lili Safrida
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Accounting Standards ◽  
Sampling Technique ◽  
State Institutions ◽  
East Kalimantan ◽  
The Republic ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.

scholarly journals PENGARUH LOCUS OF CONTROL, TEKANAN ANGGARAN WAKTU KOMITMEN PROFESIONAL, TERHADAP PERILAKU DISFUNGSIONAL AUDITOR

2018 ◽  
Vol 20 (4) ◽  
pp. 473-490
Author(s):  
Ongky Hartanto
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Time Budget ◽  
Sampling Technique ◽  
Professional Commitment ◽  
Dysfunctional Behavior ◽  
Control Time ◽  
Time Budget Pressure ◽  
Audit Program

Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of the audit directly or indirectly. Researchers wanted to determine the effect Effect of locus of control, time budget pressure, and professional commitment to the dysfunctional behavior of auditors. This research is a quantitative research. In this study, the population is one hundred twenty three Auditor of KAP in Surabaya. Auditor sample are ninety four, which will be drawn at random from a population. The sampling technique used in this research is proportional sampling. Professional Commitment, Locus of Control and time budget pressure influence Dysfunctional AuditorBehavior. Professional Commitment, Locus of Control and time budget pressure significantly influence Dysfunctional Behavior Auditor with significant value less than standard.KAP can conduct training arrangements Locus of Control, control time budget pressure, increased professional commitments in order to suppress the dysfunctional behavior of auditors.

scholarly journals PERSEPSI AUDITOR ATAS EFEK TEKANAN ANGGARAN WAKTU, BUDAYA ETIS ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL

2020 ◽  
Vol 2 (2) ◽  
pp. 117-128
Author(s):  
Nien Rezkyanti ◽  
Edy Fitriawan
Keyword(s):  
Organizational Culture ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Primary Data ◽  
Professional Commitment ◽  
Ethical Culture ◽  
Ethical Organizational Culture ◽  
Inspection Tasks ◽  
Time Budget Pressure

ASTRAK Asepk perilaku menjadi faktor yang menentukan bagi audtior dalam melaksanakan tugas pemeriksaannya. Penelitian ini bertujuan untuk mengetahui pengaruh budaya etis organisasi, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku audit disfungsional. Sampel penelitian ini terdiri dari 84 auditor BPK perwakilan Provinsi Sulawesi Selatan. Data penelitian ini adalah data primer yang besumber dari penyebaran kuesioner. Pengaruh budaya etis organisasi, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku audit disfungsional dianalisis dengan menggunakan regresi linear berganda. Hasil empiris penelitian membuktikan bahwa budaya etis organisasi, komitmen profesional, secara parsial berpengaruh negatif dan signifikan terhadap perilaku audit disfungsional. Sementaraa itu, tekanan anggaran waktu berpengaruh positif terhadap perilaku audit disfungsional. Budaya etis organisasi dan komitmen profesional terhadap profesi auditor dapat menurunkan perilaku tidak etis auditor yang dapat mengurangi kualitas hasil pemeriksaan dalam tugas pemeriksaan. Sementara itu, tekanan waktu yang dirasakan oleh auditor pada tugas pemeriksaan dapat menyebabkan munculnya tindakan oportunis dan tidak etis dari auditor. Hal ini akan berimbas pada menurunya kualitas hasil pemeriksaan.   Kata kunci: Disfungsional, perilaku, komitmen, tekanan, kualitas audit       ABSTRACT Aspects of behavior becomes the determining factor for the auditors in carrying out the task of examination. This study aimed to analyze the influence of ethical organizational culture, professional commitment, and time budget pressure on disfunctional audit behavior. The research samples comprised of 84 representatives BPK auditor as South Sulawesi province. This research data is primary data from questionnaires besumber. The influence of ethical organizational culture, professional commitment, and time budget pressure on audit dysfunctional behavior were analyzed using multiple linear regression. The researach results revealed that the organization ethical culture, professional commitment, partially had negative and significant effect on dysfunctional audit behavior of. While the budget pressure had a positive effect on the dysfunctional audit behavior. The effect of the organizational ethical culture and the professional commitmen on the auditors’s reduce the quality of the examination result of the inspection tasks. Meanwhile, time pressure felt by the auditors in their inspection tasks could cause the opportunistic and unethical actions of the auditors.   Keywords: Disfungsional, behaviour, commitment, pressure, audit quality

scholarly journals Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

2021 ◽  
Vol 19 (4) ◽  
pp. 519-529
Author(s):  
Alfareza Desta Prasetyo Adi Zainudin ◽  
Khoirul Aswar ◽  
Noegrahini Lastiningsih ◽  
Mahendro Sumardjo ◽  
Taufeni Taufik
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Moderating Effect ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Potential Factors ◽  
Time Budget Pressure ◽  
Positive Effect

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

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.  

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