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

I Gusti Ayu Ratih Permata  DEWI; Putu Yudha Asteria  PUTRI

doi:10.38142/ijesss.v1i2.23

Authors

I Gusti Ayu Ratih Permata DEWI University of Warmadewa
Putu Yudha Asteria PUTRI University of Warmadewa

DOI:

https://doi.org/10.38142/ijesss.v1i2.23

Abstract

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.

Downloads

Download data is not yet available.

References

Adiputra, I. M. P., Atmadja, A. T., & Saputra, K. A. K. (2014). Culture of Tri Hita Karana as Moderating Effect of Locus of Control on the Performance of Internal Auditor (Studies in the Office of the Provincial Inspectorate in Bali). Research Journal of Finance and Accounting, 5(22), 27–36.

Agustin, R. D., Firdaus, M., & Widaninggar, N. (2020). Determinants of Accounting Information System in PT. Indomarco Adi Prima, Jember Branch. International Journal of Environmental, Sustainability, and Social Science, 1(1), 70-76. https://doi.org/10.38142/ijesss.v1i1.48

Andani , Ni Made S., and Mertha , I Made. 2014. Effects of Time Pressure, Audit Risk, Professional Commitment and Locus of Control on Premature Termination of Audit Procedures . E- Journal of Accounting , Udayana University , 6.2 (2014), p.185-196.

Atmadja, A. T., & Kurniawan Saputra, K. A. (2018). The influence of role conflict, complexity of assignment, role obscurity and locus of control on internal auditor performance. Academy of Accounting and Financial Studies Journal, 22(5), 1–5.

Dewi, C. I. R. S., Surya, L. P. L. S., & Saputra, K. A. K. (2019). Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. DIALEKTIKA?: Jurnal Ekonomi Dan Ilmu Sosial, 4(1), 26–33. https://doi.org/10.36636/dialektika.v4i1.283

Ghazali, M. Z., Rahim, M. S., Ali, A., & Abidin, S. (2014). A Preliminary Study on Fraud Prevention and Detection at the State and Local Government Entities in Malaysia. Procedia - Social and Behavioral Sciences, 164(August), 437–444. https://doi.org/10.1016/j.sbspro.2014.11.100

Gordon, LM, Graham, S. (2006). Attribution theory, The Encyclopedia of Human Development. Thousand Oaks: Sage Publications , 1, p.142-144.

Hendri, H., Yuliantoro, & Ama, M. K. (2020). Determinats of Fraud Prevention and Financial Performance as an Intervening Variable. International Journal of Economics and Financial Issues, 10(1), 19–26.

Izzalqurny, T. R., Subroto, B., & Ghofar, A. (2019). Research in Business and Social Science Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by. International Journal of Research in Business and Social Science, 8(4), 34–43.

Jaya, I. M. L. M. (2019). Accounting Treatment In Village Public Sector. Gorontalo Accounting Journal, 2(1), 1–10.

Lestari, R., & Yaya, R. (2017). Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara. Jurnal Akuntansi, 21(3), 336. https://doi.org/10.24912/ja.v21i3.265

Lukman, H., & Harun, V. (2018). Faktor yang mempengaruhi deteksi kecurangan dalam persepsi auditor eksternal dan auditor internal. Jurnal Akuntansi, 22(2), 255. https://doi.org/10.24912/ja.v22i2.351

Mohd-Sanusi, Z., Khalid, N. H., & Mahir, A. (2015). An Evaluation of Clients’ Fraud Reasoning Motives in Assessing Fraud Risks: From the Perspective of External and Internal Auditors. Procedia Economics and Finance, 31(15), 2–12. https://doi.org/10.1016/s2212-5671(15)01126-0

Musich, S., Wang, S. S., Slindee, L., Kraemer, S., & Yeh, C. S. (2019). The impact of internal locus of control on healthcare utilization, expenditures, and health status across older adult income levels. Geriatric Nursing, 000, 1–8. https://doi.org/10.1016/j.gerinurse.2019.10.008

Muskanan, M. (2014). The Effectiveness of the Internal Controlling System Implementation in Fiscal Decentralization Application. Procedia - Social and Behavioral Sciences, 164(August), 180–193. https://doi.org/10.1016/j.sbspro.2014.11.066

Özba?, G. K., Çekmecelio?lu, H. G., & Ceyhun, G. Ç. (2014). Exploring the Effects of Perceived Organizational Impediments and Role Stress on Job Performance. Procedia - Social and Behavioral Sciences, 150, 1129–1136. https://doi.org/10.1016/j.sbspro.2014.09.128

Petrascu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16(May), 489–497. https://doi.org/10.1016/S2212-5671(14)00829-6

Purnamasari, P., & Amaliah, I. (2015). Fraud prevention?: relevance to religiosity and spirituality in the workplace. Procedia - Social and Behavioral Sciences, 211(September), 827–835. https://doi.org/10.1016/j.sbspro.2015.11.109

Rogowska, A. M., Zmaczy?ska-Witek, B., Mazurkiewicz, M., & Kardasz, Z. (2020). The mediating effect of self-efficacy on the relationship between health locus of control and life satisfaction: A moderator role of movement disability. Disability and Health Journal, (xxxx). https://doi.org/10.1016/j.dhjo.2020.100923

Röttger, S., Maier, J., Krex-Brinkmann, L., Kowalski, J. T., Krick, A., Felfe, J., & Stein, M. (2017). Social cognitive aspects of the participation in workplace health promotion as revealed by the theory of planned behavior. Preventive Medicine, 105. https://doi.org/10.1016/j.ypmed.2017.09.004

Rustiarini , Wayan . (2013). The Personality andlocus of Control Character as Moderating Relationshipto Job Stress and Audit Dysfunctional Behavior. Thesis : Mahasaraswati University Denpasar.

Saputra, K. A. K. (2012). Pengaruh Locus of Control Terhadap Kinerja Dan Kepuasan Kerja Internal Auditor Dengan Kultur Lokal Tri Hita Karana Sebagai Variabel Moderasi. Jurnal Akuntansi Multiparadigma, 3(1).

Saputra, K. A. K., Sujana, E., & Tama, G. M. (2018). Perspektif Budaya Lokal Tri Hita Karana dalam Pencegahan Kecurangan pada Pengelolaan Dana Desa. Jurnal Akuntansi Publik, 1(1), 28-41.

Saputra, K. A. K., Juniariani, N. M. R., Jayawarsa, A. A. K., & Darma, I. K. (2019). Conflict of Interest Dan Independensi Auditor Pada Kantor Akuntan Publik Di Bali. InFestasi, 15(1), 1–9. https://doi.org/10.21107/infestasi.v15i1.5478

Saputra, K. A. K., Priliandani, N. M. I., Pradnyanitasari, P. D., & Larasdiputra, G. D. (2019). Case-Based Learning Dalam Pembelajaran Akuntansi Sektor Publik. Jurnal Riset Akuntansi Aksioma, 18(1), 113–155.

Sawani, Y., Abdillah, A., Rahmat, M., Noyem, J. A., & Sirat, Z. (2016). Employer’s Satisfaction on Accounting Service Performance: A Case of Public University Internship Program. Procedia - Social and Behavioral Sciences, 224(August 2015), 347–352. https://doi.org/10.1016/j.sbspro.2016.05.386

Silaban , Adanan . (2009)." Thebehavior Disfungs ional Auditor In Implementation AuditProgram(Study Empirical Office Accountant Public )" ( dissertation ) . Semarang: Diponegoro University.

Singh, V. L., & Singh, M. (2018). A burnout model of job crafting: Multiple mediator effects on job performance. IIMB Management Review, 30(4), 305–315. https://doi.org/10.1016/j.iimb.2018.05.001

Spenkuch, J. L. (2017). Religion and work: Micro evidence from contemporary Germany. Journal of Economic Behavior and Organization, 135, 193–214. https://doi.org/10.1016/j.jebo.2017.01.011

Sudarno, S. (2015). Akuntansi Sumberdaya Manusia: Perlakuan Dan Pengukuran. Jurnal Akuntansi Universitas Jember, 8(1), 1. https://doi.org/10.19184/jauj.v8i1.1218

Sudirjo , Frans . (2013). Behavioral Auditor In Implementation Audit Program ( Study Empirical at the Office of Accountant Public in Semarang). Fiber Acitya - Scientific Journal . (UNTAG) Semarang .

Tanjung ,Roni. (2013)." Effectof Characteristics PersonalAuditor and TimeBudget.Pressure To Conduct Dysfunctional Auditor( Study Empirical on KAPinPadang and Pekanbaru )" ( article ) . Padang: Padang State University .

Wheeler, S. C., Demarree, K. G., & Petty, R. E. (2007). Understanding the role of the self in prime-to-behavior effects: The active-self account. Personality and Social Psychology Review, 11(3), 234–261. https://doi.org/10.1177/1088868307302223

Yan, H., & Xie, S. (2016). How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4), 305–319. https://doi.org/10.1016/j.cjar.2016.09.001

Yang, X., Jin, Z., & Tan, J. (2019). Foreign residency rights and companies’ auditor choice. China Journal of Accounting Research, 12(1), 93–112. https://doi.org/10.1016/j.cjar.2019.01.002