Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

Putri, Kadek Gita Amdika; Sisdyani, Eka Ardhani; Budiartha, I Ketut; Mimba, Ni Putu Sri Harta

doi:10.21744/ijbem.v5n3.1937

Cited by 2 publications

(2 citation statements)

References 30 publications

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“…In the early stages of the research, the researcher used a survey method in which the researchers had to get answers from questionnaire respondents, amounting to 124 out of 10 public accounting firms based in the city of Surabaya, where all respondents served as supervisors in the public accounting firm. The supervisor position was chosen with the assumption that this position has passed the junior and senior phases, where they experience almost all audit procedures (Putri et al, 2022).…”

Section: Methodsmentioning

confidence: 99%

Psychological contract, auditor deviations and audit quality

Sunti

2023

ijbem

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This article is designed to explore the theme: “Psychological Contract, Auditor Deviation, and Audit Quality Which is reviewed from the point of view of non-public accountants. This theme was lifted from the results of research conducted at a company in Surabaya, East Java, Indonesia. Moreover, this study aims to examine the relationship between psychological contracts, Dysfunctional Auditor Behavior, and Audit Quality. This research was taken place at the Non-Big category of Public Accounting Firms or not affiliated with the Big Public Accounting Firms located in Surabaya, East Java, Indonesia. The subjects of this study were supervisory level auditors with the assumption that they had understood and experienced in implementing audit procedures and how they understood the work environment, work relations, and leadership. Researchers use psychological contract variables as independent variables, the variable Audit Quality as the dependent variable, and the Dysfunctional Auditor Behavior variable as the mediating variable. Statistical testing using simple regression to prove the three hypotheses proposed by researchers. The results shows that the psychological contract has a negative effect on dysfunctional auditor behavior and it also can negatively effect on the audit quality. In contrast, the Psychological Contract can positively influence on the audit quality.

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Section: Methodsmentioning

confidence: 99%

Psychological contract, auditor deviations and audit quality

Sunti

2023

ijbem

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“…Sedangkan hasil penelitian yang dilakukan olehPutri et al (2022) bahwa time budget pressure berpengaruh negatif terhadap kualitas audit. Semakin tinggi time budget pressure yang dirasakan oleh auditor makan semakin rendah kualitas audit yang dihasilkan.Berbeda dengan hasil penelitian yang dilakukan olehLestari & Irianto (2022) bahwa time budget pressure tidak berpengaruh terhadap kualitas audit.…”

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Pengaruh Time Budget Pressure, Locus Of Conrol Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Dengan Auditor Switching Sebagai Variabel Moderasi

Febria Amanda,

Nera Marinda Machdar

2023

JREA-ITB

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Every company must present quality financial reports. One way to find out quality financial reports is through a public accountant audit, which measures the level of fairness of financial reports compared to accounting standards. What happens in a country, especially in a company amidst increasingly fierce competition. Companies strive to continue making reports such as financial and annual reports which contain profiles, management discussions and corporate governance (Siagian & Machdar, 2023). External auditors or public accountants are considered independent third parties who can prevent conflicts of interest between company management and shareholders. Apart from being used by companies and shareholders, audit results are also used by stakeholders outside the company such as potential investors, creditors, the government and other related parties. All of these parties consider audit results as an important factor in decision making (Wardani et al., 2020).

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Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

Cited by 2 publications

References 30 publications

Psychological contract, auditor deviations and audit quality

Psychological contract, auditor deviations and audit quality

Pengaruh Time Budget Pressure, Locus Of Conrol Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Dengan Auditor Switching Sebagai Variabel Moderasi

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