PENGARUH LOKUS KENDALI DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PERILAKU DISFUNGSIONAL AUDIT
ABSTRACT: Company’s financial
statements are used in decision making. The company use Certified Public Accountant
(CPA) to ensure that the financial statements are presented in accordingly with
generally accepted accounting principles. Recently, there have beencompetitionbetween
CPAs to gettheir clients, so they set the time budget to the auditor according
to the fee they get. The magnitude of the fee may impact on hours of work in
conducting auditor audit procedures. The limited audit procedures undertaken
will effect the audit quality. This study examines the impact of locus of control
and time budget pressure on audit quality with dysfunctional audit behaviors as
variable of mediation. Researchers use 69 auditors from 12 CPA in Jakarta and
Yogyakarta. Data analyzed by SEM. This research found that locus of control is
positive association on dysfunctional audit behavior and audit quality. Time budget
pressure has no influence to dysfunctional audit behavior but dysfunctional audit
behavior has negative influenced on audit quality. Dysfunctional audit behavior
is negative affect on audit quality.
Penulis: Anastasia H. Gilang
Kode Jurnal: jpakuntansidd151124
