Pengaruh Time Budget Pressure Terhadap Perilaku Disfungsional Auditor dengan Mediasi Skeptisisme Profesional di KAP Provinsi Bali
| Main Authors: | Widiantari, Ida Ayu Made, Astika, Ida Bagus Putra |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36831 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36831/26536 |
Daftar Isi:
- The existence of discrepancy between the time available with the time required to complete the audit task can affect the auditor's professional work. This research is done in all offices of Public Accounting Firm in Bali as many as nine offices located in the Region of Bali in 2017 by making auditors as much as 70 people as sample with saturated sample method. Data collection was done by distributing questionnaires with 52 respondents who returned and deserve to be used while 21 were aborted. Analytical technique used is path analysis technique. Based on the analysis, time budget pressure variable has a significant positive effect on dysfunctional behavior of auditors at Public Accounting Firm in Bali. Time budget pressure negatively affects the skepticism of auditor professionals at Public Accounting Firm in Bali. Skepticism of professional auditors negatively affects the dysfunctional behavior of auditors at Public Accounting Firm in Bali. Professional auditor skepticism mediates the positive influence of time budget pressure on dysfunctional behavior of auditors at Public Accounting Firm in Bali. Keywords: time budget pressure, professional skepticism of auditors, dysfunctional behavior of auditors.
- Adanya ketidaksesuaian antara waktu yang tersedia dengan waktu yang dibutuhkan untuk menyelesaikan tugas audit dapat berpengaruh terhadap professional kerja seorang auditor.Penelitian ini dilakukan di seluruh kantor Kantor Akuntan Publik di Bali sebanyak sembilan kantor yang terdapat pada Wilayah Bali tahun 2017 dengan menjadikan auditor sebanyak 70 orang sebagai sampel dengan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan 52 responden yang kembali dan layak digunakan sedangkan 21 digugurkan. Teknik analisis yang digunakan adalah teknik path analisis. Berdasarkan hasil analisis, variabel time budget pressure berpengaruh positif signifikan terhadap perilaku disfungsional auditor pada Kantor Akuntan Publik di Bali. Time budget pressure berpengaruh negatif terhadap skeptisisme profesional auditor pada Kantor Akuntan Publik di Bali. Skeptisisme profesional auditor berpengaruh negatif terhadap perilaku disfungsional auditor pada Kantor Akuntan Publik di Bali. Skeptisisme profesional auditor memediasi pengaruh positif time budget pressure terhadap perilaku disfungsional auditor pada Kantor Akuntan Publik di Bali. Kata kunci: time budget pressure, skeptisisme profesional auditor, perilaku disfungsional auditor.