PENGARUH TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL DAN KUALITAS AUDIT PADA AUDITOR BPK JAWA TENGAH TAHUN 2008
| Main Author: | ., Warno |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal STIE Semarang
, 2013
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| Online Access: |
http://jurnal.stiesemarang.ac.id/index.php/JSS/article/view/25 http://jurnal.stiesemarang.ac.id/index.php/JSS/article/view/25/25 |
Daftar Isi:
- The purpose of this study isto investigate the time budget pressure for disfungtional auditor’s ehavior at financial audit egency in Central Java. The primary issue discussed in this study is quality audit. The effect of time budget pressure toaudit’s quality is directly and throught the intermediaries of disfungtional behavior (under reporting of time,premature sign off and replacing of audit procedure).to examine thesse issues, interview,documnetation anda mailing survey were distribute to auditors of Financial Audit Agency in Central Java. The the Structural Equation Modelling (SEM) is used for developing theoritical and analyzing data.The result indicatesthat time budget pressure as amain exogenous variable influence audit’s quality both directlyand throughtintemediaries, disfungtional behavior (premature sign off and replacing of audit procedure). This findings reflect that allocation oftime budget is important issue. The study result time budget pressure can effect to auditor to have behavior disfungtional (premature sign off and replacing of audit procedure) and the effect of this behaviour does not reduce audit quality,this result supported by from interview and they recogniced that there is afungtional behaviour of auditor, however, thisis on the professional attitude andif there isa less audit in BPK (Badan Pemerikasa Keuangan)isnot caused by the time.Kata kunci : time budgetpresure, disfungtional behaviour, audit quality