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

Article Sidebar

PDF
Published: Jul 29, 2018
DOI: https://doi.org/10.21067/jem.v14i1.2386

Main Article Content

Fatia Putri Rindawan
Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia

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.

Downloads

Download data is not yet available.

Article Details

How to Cite
Rindawan, F. P. (2018). Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional. Jurnal Ekonomi Modernisasi, 14(1), 28–39. https://doi.org/10.21067/jem.v14i1.2386
Issue
Vol. 14 No. 1 (2018): Februari
Section
Articles

Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Ekonomi Modernisasi (JEM).

References

Abdillah, W., & Hartono, J. (2015). Partial Least Square (PLS) Alternatif Structural Equation Modeling (SEM) Dalam Penelitian Bisnis. Yogyakarta: Andi Offset.

Adit. (2009). Delapan Auditor Kena Sanksi Pembekuan. Antara. https://www.antaranews.comberita/154996/delapan-auditor-kena-sanksi pembekuan

Angkoso, C. D., Subroto, B., & Sutrisno. (2014). The Role of Situational and Individual Factors on the Premature Sign-Offs of Audit Procedures. IOSR Journal of Economics and Finance (IOSR-JEF), 5(6), 57-68.

Basuki, B., & Mahardani, K. Y. (2006). Pengaruh Tekanan anggaran waktu terhadap perilaku disfungsional auditor dan kualitas audit pada kantor akuntan publik di surabaya. Jurnal Maksi, 6(2), 203-223.

Donnelly, D. P., Quirin, J. J., & O'Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: an explanatory model using auditors' personal characteristics. Behavioral Research in Accounting, 15(1), 87-110. doi:10.2308/bria.2003.15.1.87

Gable, M., & Dangello, F. (1994). Locus of Control, Machiavellianism, and Managerial Job Performance. The Journal of Psychology, 128(5), 599-608. doi.org:10.1080/00223980.1994.9914917

Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Examination of auditor acceptance of dysfunctional behavior using a heuristic model. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), 41-51.

Gibson, J. L., Donnelly, J. H., Ivancevich, J. M., & Konopaske , R. (2012). Organizations: Behavior, Structure, Processes. New York: Mc Graw-Hill.

Gundry, L. C., & Liyanarachchi, G. A. (2007). Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review, 19(2), 125-152.doi:10.1108/01140580710819898

Hehanusa, M. (2013). Pengaruh Locus of Control Terhadap Penerimaan Perilaku Disfungsional Audit dengan Kinerja Auditor sebagai Variabel Mediasi (Studi Empiris pada BPKP dan BPK RI Perwakilan Provinsi Maluku). Cita Ekonomika, 7(2), 211-219.

Heider, F. (1958). The Psychology of Interpersonal Relations. New Jersey: Lawrence Erlbaum Associates, Inc.

Kementrian Keuangan Republik Indonesia. (2017). Daftar Akuntan Publik (AP) yang Dikenakan Sanksi Pembekuan Izin. from Sekretariat Jenderal Pusat Pembinaan Profesi Keuangan.http:/www.pppk.kemenkeu.

go.id/sanksi

Irawati, Y., Petronila , T. A., & Mukhlasin. (2005). Hubungan Karakteristik Personal Auditor Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit Paper presented at the Simposium Nasional Akuntansi VIII, Solo.

Jaya, S. M. (2017). Pengaruh Konflik Peran Dan Komitmen Organisasi Terhadap Penerimaan Perilaku Disfungsional Auditor Dengan Kinerja Auditor Sebagai Variabel Mediasi (Studi Empiris Pada Inspektorat Di Wilayah Eks Karesidenan Malang). . (Tesis), Universitas Brawijaya,

Kane, G. D., & Velury, U. (2005). The impact of managerial ownership on the likelihood of provision of high quality auditing services. Review of Accounting and Finance, 4(2), 86-106. doi:doi:10.1108/eb043424

Kartika, I., & Wijayanti, P. (2007). Locus of Control and Accepting Dysfunctional Behavior on Public Auditors of DFAB. Jurnal Akuntabilitas, 6(2), 158 – 164.

Luthans, F. (2011). Organizational Behavior : An Evidence Based Approach (Twelfth Edition ed.). New York: McGraw-Hill.

Mahoney, T. A., Jerdee , T. H., & Carroll, S. J. (1963). Development of managerial performance: A research approach. Cincinnati: Southwestern Publishing Company.

Maryanti, P. (2005). Analisis Penerimaan Auditor Atas Dysfungctional Audit Behavior: Pendekatan Karakteristik Individual Auditor (Studi Empiris Pada Kantor Akuntan Publik di Jawa). Jurnal Manajemen Akuntansi dan Sistem Informasi, 5(2), 213-225.

McNamara, S. M., & Liyanarachchi, G. A. (2008). Time budget pressure and auditor dysfunctional behaviour within an occupational stress model. Accountancy Business and the Public Interest, 7(1), 1-43.

Paino, H., Ismail, Z., & Smith, M. (2010). Dysfunctional audit behaviour: an exploratory study in Malaysia. Asian Review of Accounting, 18(2), 162-173. doi:10.1108/13217341011059417

Pierce, B., & Sweeney, B. (2004). Cost–quality conflict in audit firms: an empirical investigation. European Accounting Review, 13(3), 415-441. doi:10.1080/0963818042000216794

Sekaran, U., & Yon, M. K. (2006). Research Methods For Business: Metodologi Penelitian untuk Bisnis. Jakarta: Salemba Empat.

Silaban, A. (2009). Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit (Studi Empiris Di Kantor Akuntan Publik). (Disertasi), Universitas Diponegoro, Semarang.

Soobaroyen, T., & Chengabroyan, C. (2006). Auditors' perceptions of time budget pressure, premature sign offs and underâ€reporting of chargeable time: evidence from a developing country. International Journal of Auditing, 10(3), 201-218.

Supriyanto, A. (2008). Menteri keuangan Bekukan Dua Kantor Akuntan Publik.Tempo.Co. Retrieved from http://www.bisnis.tempo.co/read/115766/menteri-keuangan-bekukan-dua-kantor-akuntan-publik

Ulum, A. S. (2005). Pengaruh orientasi etika terhadap hubungan antara time pressure dengan perilaku premature sign-off prosedur audit. Jurnal Maksi, 5(2), 194-212.

Wahyudin, A., Anisykurlillah, I., & Harini, D. (2011). Analisis dysfunctional audit behavior: sebuah pendekatan karakteristik personal auditor. Jurnal Dinamika Akuntansi, 3(2), 67-76.

Wijayanti, P., & Hanafi, R. (2017). Efektivitas faktor internal dan eksternal auditor terhadap penerimaan perilaku disfungsional audit. Jurnal Akuntansi Indonesia, 6(1), 63-78.