Unveiling Audit Quality: The Impact of Internal and External Factors With Dysfunctional Auditor Behavior as A Moderating Variable
|
Keywords:
Locus of Control, Professional Commitment, Time Budget Pressure, Workplace Spirituality, Dysfunctional Audit Behavior, Audit Quality
AbstractThis research is designed using behavioral accounting research with a quantitative approach. The research sample was 83 respondents at the BPKP Representative Office of West Sumatra Province obtained through a multi-stage sampling procedure. Model and hypothesis testing using SEM-PLS. Empirical results show that locus of control and professional commitment show a significant and positively correlated effect on audit quality. Time Budget Pressure and workplace spirituality show an insignificant effect on audit quality. Auditor acceptance of the occurrence of audit dysfunctional behavior has a negative and significant effect on audit quality. The variable audit dysfunctional behavior is unable to moderate the effect of locus of control, professional commitment, time budget pressure, and workplace spirituality on audit quality. Although audit dysfunctional behavior does not significantly act as a moderating variable, this study contributes to BPKP in monitoring audit quality, by encouraging the optimization of the implementation of BPKP policy Number 2 of 2023 concerning the Management of Supervisory Assignments.Downloads
Download data is not yet available.
ReferencesNewcomb, T., & Heider, F. (1958). The Psychology of Interpersonal Relations. American Sociological Review, 23(6), 742. DOI: https://doi.org/10.2307/2089062 . Ng, S. M., Fung, M. H. Y., & Gao, S. (2020). High Level of Expressed Emotions In The Family of People With Schizophrenia: Has A Covert Abrasive Behaviours Component Been Overlooked?. Heliyon, 6(11). DOI: https://doi.org/10.1016/j.heliyon.2020.e05441 . Weiner, B. (1985). An Attributional Theory of Achievement Motivation and Emotion. Psychological Review, 92(4), 548–573. DOI: https://doi.org/10.1037/0033-295X.92.4.548 . Kusumo, B. Y. A., Koeswoyo, P. S., & Handoyo, S. (2018). Analyze of the Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and its Implication to Audit Quality : Study at the Audit Board of the Republic of Indonesia. Journal of Accounting Auditing and Business, 1(1), 19. DOI: https://doi.org/10.24198/jaab.v1i1.15651 . Spector, P. E. (1982). Behavior In Organizations as A Function of Employee’s Locus of Control. Psychological Bulletin, 91(3), 482–497. DOI: https://doi.org/10.1037/0033-2909.91.3.482 . Shapeero, M., Chye Koh, H., & Killough, L. N. (2003). Underreporting and Premature Sign-Off In Public Accounting. Managerial Auditing Journal, 18, 478–489. DOI: https://doi.org/10.1108/02686900310482623 . Rotter, J. B. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs. DOI: https://doi.org/10.1037/h0092976 . Aranya, N., Pollock, J., & Amernic, J. (1981). An Examination of Professional Commitment In Public Accounting. Accounting, Organizations and Society, 6(4), 271–280. DOI: https://doi.org/10.1016/0361-3682(81)90007-6 . Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to Organizations and Occupations: Extension and Test of a Three-Component Conceptualization. Journal of Applied Psychology, 78(4), 538–551. DOI: https://doi.org/10.1037/0021-9010.78.4.538 . Bagraim, J. J. (2003). The dimensionality of Professional Commitment. SA Journal of Industrial Psychology, 29(2). DOI: https://doi.org/10.4102/sajip.v29i2.104 . Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, Continuance, and Normative Commitment to The Organization: A Meta-Analysis of Antecedents, Correlates, and Consequences. Journal of Vocational Behavior, 61(1), 20–52. DOI: https://doi.org/10.1006/jvbe.2001.1842 . Bernadi, R. A., & Arnold, D. F. (1996). Auditor Underreporting and Premature Sign-off: A Behavioural Study. Accounting, Finance & Governance Review, 3(2). DOI: https://doi.org/10.52399/001c.35405 . Yu, H., & Gundersen, T. (2017). Review of work Exchange Networks (WENs) and work and Heat Exchange Networks (WHENs). Chemical Engineering Transactions, 61, 1345–1350. DOI: https://doi.org/10.3303/CET1761222 . Soobaroyen, T., & Chengabroyan, C. (2006). Auditors’ Perceptions of Time Budget Pressure, Premature Sign Offs and Under‐Reporting of Chargeable Time: Evidence from a Developing Country. International Journal of Auditing, 10(3), 201–218. DOI: https://doi.org/10.1111/j.1099-1123.2006.0350.x Andreas. (2016). Interaction between Time Budget Pressure and Professional Commitment towards Underreporting of Time Behavior. Procedia - Social and Behavioral Sciences, 219, 91–98. DOI: https://doi.org/10.1016/j.sbspro.2016.04.047 . Edwin, O. A., & Bavy, N. O. (2016). Audit Firm Characteristics and Litigation Risk in Nigeria. NG-Journal of Social Development, 5(4), 57–72. DOI: https://doi.org/10.12816/0033089 . Otley, D. T., & Pierce, B. J. (1996). Auditor Time Budget Pressure: Consequences and Antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31–58. DOI: https://doi.org/10.1108/09513579610109969 . Rivaldi, A., Aswar, K., Taufik, T., Andreas, A., & Hariyani, E. (2022). Factors Affecting Audit Quality: The Moderating Effect of Dysfunctional Behavior. Universal Journal of Accounting and Finance, 10(1), 358–366. DOI: https://doi.org/10.13189/ujaf.2022.100136 . Otley, D. T., & Pierce, B. J. (1996). Auditor Time Budget Pressure: Consequences and Antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31–58. DOI: https://doi.org/10.1108/09513579610109969 . McNair, C. J. (1991). Proper Compromises: The Management Control Dilemma In Public Accounting and Its Impact On Auditor Behavior. Accounting, Organizations and Society, 16(7), 635–653. DOI: https://doi.org/10.1016/0361-3682(91)90017-9 . |
Published
2024-09-30
Section
Articles
How to Cite
Anjelia, R., & Ali, S. (2024). Unveiling Audit Quality: The Impact of Internal and External Factors With Dysfunctional Auditor Behavior as A Moderating Variable. Jurnal Informatika Ekonomi Bisnis, 6(4), 770-777. https://doi.org/10.37034/infeb.v6i4.980
 This work is licensed under a Creative Commons Attribution 4.0 International License. |
