HUBUNGAN TEKANAN ANGGARAN WAKTU DENGAN PERILAKU DISFUNGSIONAL SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT




  • Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya
    Jurnal Simpsium Nasional Akuntansi VI (SNA 6) – Surabaya

    HUBUNGAN TEKANAN ANGGARAN WAKTU DENGAN PERILAKU DISFUNGSIONAL SERTA PENGARUHNYA TERHADAP
    KUALITAS AUDIT

    CHRISTINA SOSOSUTIKNO
    Universitas Gadjah Mada

    Abstract

    This study examine the relation of pressure of time budget with behavioral disfungsional which mirror from behavior of premature sign-off, under-reporting of time, and audit quality reduction behavior and also its influence to audit quality.

    The respondents are senior auditors at BPK and BPKP. Data for the study were collected from 1 BPK and 3 BPKP. The sampling method used is purposive sampling. In total 220 questionnaires were distributed, 130 can be used in analysis, for response rate of 74 percent.Using structural equation modeling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that the pressure of time budget have significant influence to behavior of premature sign-off, under-reporting of time, and audit quality reduction behavior. By contrast, behavior disfungsional which mirror from behavior of premature sign-off, under-reporting of time, and audit quality reduction behavior do not have effect to audit quality.Behavior of premature sign-off have significant influence to audit quality reduction behavior.

    Key words: time budget pressure, premature sign-off, under-reporting of time, audit quality reduction behavior, audit quality, senior auditor, BPK dan BPKP.

    Sumber : Jurnal Simposium Nasional Akuntansi VI (SNA 6) | Download

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