PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT

  • Manatap Berliana Lumban Gaol Berliana Lumban Gaol Universitas HKBP Nommensen
  • Adanan Silaban Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen, Medan

Abstract

Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit. Tekanan anggaran waktu terhadap perilaku reduksi kualitas audit.  Model perilaku reduksi kualitas audit ini dibangun dan diuji berdasarkan hasil-hasil penelitian terdahulu, literatur stres kerja, teori proses transaksional. Penelitian dilakukan dengan metode Survei. Sampel dalam penelitian ini adalah 240 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Metode pengambilan sampel dilakukan dengan menggunakan teknik  purposive sampling dengan kriteria judgment sampling.


 Metode Analisis data adalah model persamaan struktural dengan bantuan program AMOS Versi 22. Metode ini dipilih karena kemampuan teknik structural equation modeling untuk menilai dan memperbaiki measurment error yang tidak dapat dilakukan oleh prosedur yang lain. Pengujian Moderated Structural Equation Modeling (MSEM) dengan metode Ping. Metode Ping lebih sederhana dalam melakukan estimasi pengaruh moderating pada SEM.


Temuan yang dapat dirangkum berdasarkan hasil analisis data dan pengujian hipotesis, diuraikan sebagai berikut. Tekanan anggaran waktu berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit. Berikutnya, kompleksitas tugas audit berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit.

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Published
2021-03-31
How to Cite
LUMBAN GAOL, Manatap Berliana Lumban Gaol Berliana; SILABAN, Adanan. PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 5, n. 2, p. 196-210, mar. 2021. ISSN 2598-0718. Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/4044>. Date accessed: 14 mar. 2025. doi: https://doi.org/10.20884/1.sar.2020.5.2.4044.
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