Pengaruh Tekanan Anggaran Waktu Terhadap Perilaku Disfungsional Auditor dan Kualitas Audit pada Kantor Akuntan Publik di Surabaya  

Oleh:

Basuki ; Mahardani, Krisna Yunika

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 6 no. 2 (Agu. 2006), page 203-223.
Topik: auditor; time budget pressure; rpemature sign off; underreporting of time; audit quality; auditor and public accountants

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Increase competition in many public accounting firms has increase tendency to reduce audit fee. This reduction of prices is likely to lead to less time budgeted for audits. Furthermore, increase in time budget pressure may motivate auditors to do some dysfunctional behaviors and to reduce quality of audit work performance. Due to such background, this research has three objectives. Firstly this research is aimed to get empirical evidence of the impact of time budget pressuer on dysfunctional behaviour which is reflected by behaviours of premature sign off nad underreporting of time. Secondly, this research is also aimed to get an empirical evidence of the impact of those behaviorurs on audit quality Thirdly, this research wants to get empirical evidence of the direct impact of time budget pressure on audit quality. The respondents are auditors of public accountants firm which domicile in surabaya. Only 13 of 57 public accoutnants firm in surabaya are willing to participate in this research. Due to such conditions, total 80 questionnaires were distributed by researcher and only 58 were returned. Furthermore, from total 58 returned questionnaires, only 55 can be used for analysis. Data were analyzed using simple regression and path analysis. The result indicates that time budget pressure has no impact on premature sign off, but ahs positive and significant impact on underreporting of time. Moreover, premature sign off also ahs no impact on audit quality. In contrast, underreporting of time has negative and significant impact on audit quality. Time budget pressure also has no direct impact on audit quality, but must pass through underreporting of time first.

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