PENGARUH TEKANAN ANGGARAN WAKTU PADA STRESS KERJA DAN DAMPAKNYA TERHADAP PERILAKU REDUKSI KUALITAS AUDIT

  • I Gusti Ayu Ratih Permata Dewi Fakultas Ekonomi Dan Bisnis, Universitas Warmadewa
  • L.G.P. Sri Eka Jayanti Fakultas Ekonomi Dan Bisnis, Universitas Warmadewa
Keywords: Time Budget Pressure, Work Stress, Reduction Behavior, Audit Quality

Abstract

This study aims to analyze Time Budget Pressure on Work Stress and its Implications for Audit Quality Reduction Behavior. This research was conducted at a registered public accounting firm in Bali using a questionnaire distributed to auditors who are at least the team leader in audit assignments. The data analysis technique used is the Partial Least Square (PLS) approach. The results showed that audit time budget pressure has a positive effect on job stress.Furthermore, job stress and audit time budget pressure have a positive effect on audit quality reduction behavior. The results also show that job stress is able to mediate the effect of audit time budget pressure on audit quality reduction behavior. 

References

Silaban, Adanan. 2009. “Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit (Studi Empiris di Kantor Akuntan Publik)” (disertasi). Semarang: Universitas Diponegoro.

Sudirjo, Frans. 2013. Perilaku Auditor Dalam Pelaksanaan Program Audit (Studi Empiris pada Kantor Akuntan Publik di Semarang). Serat Acitya–Jurnal Ilmiah. (UNTAG) Semarang.

Tanjung, Roni. 2013. “Pengaruh Karakteristik Personal Auditor dan Time Budget Pressure Terhadap Perilaku Disfungsional Auditor (Studi Empiris pada KAP di Kota Padang dan Pekanbaru)” (artikel). Padang: Universitas Negeri Padang.

Wintari, Intan. 2015. “Pengaruh Tekanan Anggaran Waktu, Locus of Control, dan Komitmen Profesional Pada Perilaku Penurunan Kualitas Audit” (tesis) Denpasar: Universitas Udayana.

Amiruddin. 2017. Anteseden Stres Kerja Auditor Dan Dampaknya Terhadap Keinginan Pindah Tempat Kerja Serta Perilaku Pengurangan Kualitas Audit. Disertasi Fakultas Ekonomi dan Bisnis Universitas Hasanuddin Makassar.

Fahmi, Irham. 2014. Perilaku Organisasi (Teori, Aplikasi, dan Kasus). Cetakan kedua Juli 2014. Bandung: Alfabeta.

Lazarus, R. S. 1995. Psycological Stress in the Work Place. In: Crandall, R and Perrewe, P.L., editors. Occupational Stress: A Handbook. Washington, DC: Taylor & Francis, p.3-14.

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

Suartana, I Wayan. 2010. Akuntansi Keperilakuan, Teori dan Implementasi. Denpasar: Andi Yogyakarta.

McNair, C.J. 1991. Proper Compromises: The Management Control Dilemma in Public Accounting and Its Impact on Auditor Behavior. Accounting, Organizations and Society, Vol. 16 No. 7, p.635-653.

Kelley, T. and Margheim, L. 1990. The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior. Auditing: A Journal of Practice and Theory, Vol. 9. No. 2, p21-41.

Cooper, D and Schindler. 2006. Metode Riset Bisnis Volume 1. Edisi ke-9. (Budjanto, Djunaedi, D., dan Sihombing, D., (Pentj). Jakarta: PT Media Global Edukasi.

DeZoort, F.T. and Lord, A.T. (1997) A Review and Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature, 16, 28-86.

Published
2021-08-02
How to Cite
Dewi, I. G. A. R. P., & Jayanti, L. S. E. (2021). PENGARUH TEKANAN ANGGARAN WAKTU PADA STRESS KERJA DAN DAMPAKNYA TERHADAP PERILAKU REDUKSI KUALITAS AUDIT. KRISNA: Kumpulan Riset Akuntansi, 13(1), 25-30. Retrieved from https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/3738
Abstract viewed = 303 times
PDF (Bahasa Indonesia) downloaded = 333 times