Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

Abstract

This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.

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

“…The results of this study found that the time budget pressure variable has a positive and significant effect on auditory dysfunctional behavior. This is in line with research conducted by Rindawan (2018); Arsantini & Wiratmaja (2018) which found that time budget pressure has a positive and significant effect on auditory dysfunctional behavior. H6: The higher the time budget pressure felt by the auditor, the higher the tendency of the auditor to perform dysfunctional behavior.…”

“…When an auditor tends to have an external locus of control and experiences high job demands, the auditor will feel anxious and will take all actions to avoid these demands, such as dysfunctional behavior (Rindawan, 2018). In line with attribution theory, external locus of control is an internal cause that influences a person's behavior.…”

“…An auditor who has an external locus of control is more likely to engage in dysfunctional behavior because dysfunctional behavior here is seen as a tool or method used to achieve goals (Wahyudin et al, 2011). The results of research conducted by Dalli et al (2017); Rindawan (2018); Wibowo (2016) state that external locus of control has a positive and significant influence on auditory dysfunctional behavior. Dewi & Wirasedana (2015), states that the tendency of external locus of control on auditors will be more tolerant of auditory dysfunctional behavior so that the results of the research state that there is a positive and significant relationship between external locus of control on auditory dysfunctional behavior (Pawitri et al, 2020;Partha et al, 2019).…”

Pengaruh Lokus Kendali, Komitmen Organisasi Dan Kinerja Terhadap Penerimaan Disfungsional Audit

“…Hal ini dapat disebabkan karena baik auditor yang memiliki lokus kendali internal maupun eksternal akan tetap memiliki kinerja yang baik dengan adanya pelatihan yang cukup dalam pelaksanaan penugasan audit. Hasil penelitian ini sejalan dengan penelitian (Rindawan, 2018). Kinerja adalah sesuatu untuk memenuhi tanggung jawabnya dalam menjalankan tugas, sehingga auditor dapat melakukan beberapa cara alternative yang bisa digunakan untuk memenuhi tanggung jawabnya tersebut (Zaharuddin, Supriyadi, & Wahyuningsih, 2021)…”

Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik

“…Di samping locus of control, komitmen auditor terhadap profesi yang ditekuninya adalah faktor penting yang berdampak pada perilaku auditor saat berhadapan dengan isu-isu etis ketika menjalankan tugas audit. Sementara penyebab eksternal lebih tertuju pada lingkungan yang berdampak pada perilaku individu (Rindawan, 2018). Adanya anggaran waktu yang ketat cenderung menjadi tekanan bagi seorang auditor dalam melakukan penugasan audit, karena auditor dituntut agar mampu menghasilkan laporan keuangan yang berkualitas disertai dengan anggaran waktu yang terbatas.…”