PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT
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.
References
REFERENSI
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Bernardi, Richard A. 2003. A Theoretical Model For The Relationship Among: Stress, Locus of Control and Longevity. Business Forum. Vol.26, No.3/4, pp. 27
Beu Danielle dan Buckley Ronald.M. 2001. The Hypothesized Relationship Between Accountability and Ethical Behavior. Journal Of Business Ethics. Vol. 34, pp. 67 – 68.
Boone, C., dan W. Hendriks. 2009. Top management team diversity and firm performance: Moderators of functional-background and locus-of-control diversity. Management Science 55 _2_: 165–180.
Bowrin, Anthony R dan King II, James. 2010. Time Pressure, Task Complexity and Audit Effectiveness. Managerial Auditing Journal. Vol. 25, No.2, pp. 160 – 181.
Chung Janne dan Monroe, Gary S. 2001. A Research Note On The Effects Of Gender And Task Complexity On An Audit Judgment. Vol.13, pp. 111-125.
Coram, P., Juliana Ng, dan Woodliff, D.R. 2000. The Effects of Time Budget Pressure and Risk of Error on Auditor Performance. Auditing : A Journal of Practice and Theory.
Coram, P., Ng,. J. dan Woodliff, D.R. 2003. A Survei of Time Budget Pressure and Reduce Audit Quality Among Australian Auditors. Australian Accounting Review, 13, pp. 38 – 44.
Dale, Kathleen dan Marilyn L Fox. 2008. Leadership Style and Organizational Commitment : Mediating Effect of Role Stress. Journal of Managerial Issues. Vol. 20, No. 1, pp. 109.
DeFrank Richard S dan Ivanchevich John M. 1998. Stress On The Job: An Executive Update. Academy Of Management Executive. Vol. 12, No.3, pp. 55.
Dewi, Ida Ayu., Sujana Edy., Sulindawati. 2016. Pengaruh Tekanan Anggaran Waktu, Lingkungan Kerja Fisik, dan Gaya Kepemimpinan Terhadap Perilaku Reduksi Kualitas Audit.Vol 1, No. 1.
DeZord dan Lord. 1997. A Review And Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature. Vol. 16, pp. 28 – 85.
Donnelly, P., Jeffrey J., David O’Bryan. 2003 b. Attitude Toward Dysfunctional Audit Behavior : The Effect Locus of Control, Organizational Commitment, and Position. The Journal of Applied Business Research. Volume 19, Number 1.
Donnelly, David P., Quirin, Jeffrey J. dan David O‟Bryan. 2011. Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. The Journal of Applied Business Research. Vol. 19, No.1.
Gavin, Thomas A. Dileepan, Parthasarati. 2002. Stress!! Analyzing The Culprits And Prescribing A Cure. Strategic Finance. Vol.84, No.5, pp.50.
Ghozali, Imam dan Fuad. 2014. Structural Equation Modeling: Teori, Konsep dan Aplikasi Dengan Program Lisrel. 9.10. Edisi Keempat.
Gundry Leanne C., dan Liyanarachchi Gregory A. 2007. Time Budget Pressure, Auditors’Personality Type, And The Incidence Of Reduced Quality Practices. Pacific Accounting Review. Vol. 19, No.2, pp. 125-152.
Gustati. 2012. Persepsi Auditor Tentang Pengaruh Locus Of Control Terhadap Penerimaan Perilaku Disfungsional Audit. Vol.7, No.2, pp. 46-68.
Hair JR, Joseph., Black, William., Babin, Barry J., dan Anderson, Rolph E. 2013 Multivariate Data Analysis. Seventh Edition.
Herrbach Olivier. 2001. Audit Quality, Auditor Behavior and Psychological Contract. The European Accounting Review, 10, 787 – 802.
Herrbach Olivier. 2005. The art of compromise? The individual and organisational legitimacy of “irregular auditing”. Accounting, Auditing & Accountability Journal. Vol. 18, No. 3, pp. 390-409.
Hyatt dan Prawitt. 2001. Does Congruance Between Audit Structure and Auditors’Locus of Control Affect Job Performance?. The Accounting Review, Vol.76, No.2, pp. 263-274.
Ikatan Akuntan Indonesia. 2015. Direktori Kantor Akuntan Publik dan Ikatan Akuntan Publik. Jakarta. IAI-KAP.
James A. Meurs dan Perrewe Pamela L. 2010. Cognitif Activation Theory of Stress : An Intergrative Theoretical Approach to Work Stress. Journal of Management http://jom.sagepub.com/ . Vol. 37, pp. 1043.
Jiambalvo James dan Pratt Jamie. 1982. Task Complexity and Leadership Effectiveness in CPA Firms. The Accounting Review. Vol.LVII, No.4.
Kasigwa, Gerald., Munene, John. C., dan Ntayi, Joseph. 2013. Reduce Audit Quality Behavior Among Auditors In Uganda. African Journal Of Accounting , Economics, Finance and Banking Research. Vol. 9, No. 9.
Kelley Tim dan Margheim Loren. 1990. The Impact of Time Budget Pressure, Personality, and Leadership Variabel on Dysfunctional Auditor Behavior. Auditing ; A Journal of Practice and Theory. Vol. 9, No. 2.
Lazarus, Richard S. 1993. From Psychological Stress The Emotions : A History of Changing Outlooks. Annual Reviews Psychology. Vol. 44, pp. 1-21
Lazarus, Richard S., dan Folkman, Susan. 1998. Stress, Appraisal dan Coping. Springer Publishing Company. New York
Lazarus, Richard S. 2006. Stress and Emotion A New Synthesis. Springer Publishing Company, Inc. ISBN 0-8261-0261-1.
Ling, Qianhua dan Akers, Michael D. 2010. An Examination Of Underreporting Of Time And Premature Sign Off By Internal Auditor. The Review Of Business Information Systems. Vol. 14, pp. 37.
Lopez, D, M., dan Gary F. Peters. 2012. The effect of Workload Compression on Audit Quality. A Journal of Practice and Theory. Vol. 31. No. 34: 139 – 165.
Liyanarachchi, G,A., dan Shaun M. McNamara. 2007. Time Budget Pressure in New Zealand Audits. Business Review : The University of Auckland Collection.
Matthiew, Monica M., dan Ivanoff, Andre. 2006. Using Stress, Appraisal, and Coping Theories In Clinical Practice : Assessments Of Coping Strategies After Disasters. Published By Oxford University Press.
McNamara, Shaun M. dan Liyanarachchi, Gregory A. 2008. Time budget pressure and auditor dysfunctional behaviour within an occupational stress model .Accountancy Business and The Public Interest, Vol. 7, No. 1.
McKnight Constance A. dan William F. Wright. 2011. Characteristics of Relatively High-PerformanceAuditors. Auditing: A Journal of Practice &Theory American Accounting Association. Vol. 30, No. 1, pp: 191-206.
Benford, Tanya L dan Hunton, James E. 2000. Incorporating Information Technology Considerations Into An Expanded Model Of Judgment And Decision Making In Accounting. International Journal Of Accounting Information Systems. Vol.1, pp. 54 – 56.
Bernardi, Richard A. 2003. A Theoretical Model For The Relationship Among: Stress, Locus of Control and Longevity. Business Forum. Vol.26, No.3/4, pp. 27
Beu Danielle dan Buckley Ronald.M. 2001. The Hypothesized Relationship Between Accountability and Ethical Behavior. Journal Of Business Ethics. Vol. 34, pp. 67 – 68.
Boone, C., dan W. Hendriks. 2009. Top management team diversity and firm performance: Moderators of functional-background and locus-of-control diversity. Management Science 55 _2_: 165–180.
Bowrin, Anthony R dan King II, James. 2010. Time Pressure, Task Complexity and Audit Effectiveness. Managerial Auditing Journal. Vol. 25, No.2, pp. 160 – 181.
Chung Janne dan Monroe, Gary S. 2001. A Research Note On The Effects Of Gender And Task Complexity On An Audit Judgment. Vol.13, pp. 111-125.
Coram, P., Juliana Ng, dan Woodliff, D.R. 2000. The Effects of Time Budget Pressure and Risk of Error on Auditor Performance. Auditing : A Journal of Practice and Theory.
Coram, P., Ng,. J. dan Woodliff, D.R. 2003. A Survei of Time Budget Pressure and Reduce Audit Quality Among Australian Auditors. Australian Accounting Review, 13, pp. 38 – 44.
Dale, Kathleen dan Marilyn L Fox. 2008. Leadership Style and Organizational Commitment : Mediating Effect of Role Stress. Journal of Managerial Issues. Vol. 20, No. 1, pp. 109.
DeFrank Richard S dan Ivanchevich John M. 1998. Stress On The Job: An Executive Update. Academy Of Management Executive. Vol. 12, No.3, pp. 55.
Dewi, Ida Ayu., Sujana Edy., Sulindawati. 2016. Pengaruh Tekanan Anggaran Waktu, Lingkungan Kerja Fisik, dan Gaya Kepemimpinan Terhadap Perilaku Reduksi Kualitas Audit.Vol 1, No. 1.
DeZord dan Lord. 1997. A Review And Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature. Vol. 16, pp. 28 – 85.
Donnelly, P., Jeffrey J., David O’Bryan. 2003 b. Attitude Toward Dysfunctional Audit Behavior : The Effect Locus of Control, Organizational Commitment, and Position. The Journal of Applied Business Research. Volume 19, Number 1.
Donnelly, David P., Quirin, Jeffrey J. dan David O‟Bryan. 2011. Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. The Journal of Applied Business Research. Vol. 19, No.1.
Gavin, Thomas A. Dileepan, Parthasarati. 2002. Stress!! Analyzing The Culprits And Prescribing A Cure. Strategic Finance. Vol.84, No.5, pp.50.
Ghozali, Imam dan Fuad. 2014. Structural Equation Modeling: Teori, Konsep dan Aplikasi Dengan Program Lisrel. 9.10. Edisi Keempat.
Gundry Leanne C., dan Liyanarachchi Gregory A. 2007. Time Budget Pressure, Auditors’Personality Type, And The Incidence Of Reduced Quality Practices. Pacific Accounting Review. Vol. 19, No.2, pp. 125-152.
Gustati. 2012. Persepsi Auditor Tentang Pengaruh Locus Of Control Terhadap Penerimaan Perilaku Disfungsional Audit. Vol.7, No.2, pp. 46-68.
Hair JR, Joseph., Black, William., Babin, Barry J., dan Anderson, Rolph E. 2013 Multivariate Data Analysis. Seventh Edition.
Herrbach Olivier. 2001. Audit Quality, Auditor Behavior and Psychological Contract. The European Accounting Review, 10, 787 – 802.
Herrbach Olivier. 2005. The art of compromise? The individual and organisational legitimacy of “irregular auditing”. Accounting, Auditing & Accountability Journal. Vol. 18, No. 3, pp. 390-409.
Hyatt dan Prawitt. 2001. Does Congruance Between Audit Structure and Auditors’Locus of Control Affect Job Performance?. The Accounting Review, Vol.76, No.2, pp. 263-274.
Ikatan Akuntan Indonesia. 2015. Direktori Kantor Akuntan Publik dan Ikatan Akuntan Publik. Jakarta. IAI-KAP.
James A. Meurs dan Perrewe Pamela L. 2010. Cognitif Activation Theory of Stress : An Intergrative Theoretical Approach to Work Stress. Journal of Management http://jom.sagepub.com/ . Vol. 37, pp. 1043.
Jiambalvo James dan Pratt Jamie. 1982. Task Complexity and Leadership Effectiveness in CPA Firms. The Accounting Review. Vol.LVII, No.4.
Kasigwa, Gerald., Munene, John. C., dan Ntayi, Joseph. 2013. Reduce Audit Quality Behavior Among Auditors In Uganda. African Journal Of Accounting , Economics, Finance and Banking Research. Vol. 9, No. 9.
Kelley Tim dan Margheim Loren. 1990. The Impact of Time Budget Pressure, Personality, and Leadership Variabel on Dysfunctional Auditor Behavior. Auditing ; A Journal of Practice and Theory. Vol. 9, No. 2.
Lazarus, Richard S. 1993. From Psychological Stress The Emotions : A History of Changing Outlooks. Annual Reviews Psychology. Vol. 44, pp. 1-21
Lazarus, Richard S., dan Folkman, Susan. 1998. Stress, Appraisal dan Coping. Springer Publishing Company. New York
Lazarus, Richard S. 2006. Stress and Emotion A New Synthesis. Springer Publishing Company, Inc. ISBN 0-8261-0261-1.
Ling, Qianhua dan Akers, Michael D. 2010. An Examination Of Underreporting Of Time And Premature Sign Off By Internal Auditor. The Review Of Business Information Systems. Vol. 14, pp. 37.
Lopez, D, M., dan Gary F. Peters. 2012. The effect of Workload Compression on Audit Quality. A Journal of Practice and Theory. Vol. 31. No. 34: 139 – 165.
Liyanarachchi, G,A., dan Shaun M. McNamara. 2007. Time Budget Pressure in New Zealand Audits. Business Review : The University of Auckland Collection.
Matthiew, Monica M., dan Ivanoff, Andre. 2006. Using Stress, Appraisal, and Coping Theories In Clinical Practice : Assessments Of Coping Strategies After Disasters. Published By Oxford University Press.
McNamara, Shaun M. dan Liyanarachchi, Gregory A. 2008. Time budget pressure and auditor dysfunctional behaviour within an occupational stress model .Accountancy Business and The Public Interest, Vol. 7, No. 1.
McKnight Constance A. dan William F. Wright. 2011. Characteristics of Relatively High-PerformanceAuditors. Auditing: A Journal of Practice &Theory American Accounting Association. Vol. 30, No. 1, pp: 191-206.
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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Articles
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