PENGARUH TIME BUDGET PRESSURE TERHADAP REDUCED AUDIT QUALITY DAN UNDER REPORTING OF TIME: DAMPAK BUDAYA ETIKA TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor di Semarang)

Abstract

This study aims to address the impact of ethical culture to the reduced audit quality (RAQ) and under reporting of time (URT) act under conditions of time budget pressure. In addition, this study examined the relationship between time budget pressure and ethical culture. This study is a replication of the study Svanberg and Ohman (2013) in Sweden. The independent variables are time budget pressures. The dependent variable consisted of reduced audit quality acts, under reporting of time, and ethical culture. Moderating variable in this study is a culture of ethics. Researchers assume that the ethical culture has aspects that can be the deciding factor of how auditors react when faced with a pressure which in turn affects the quality of the audit. The reason researchers to replicate because this is the first study to report the effect of ethical culture on dysfunctional auditor behavior using actual self-reported frequencies of reduced audit quality acts and under reporting of time as data. In this study in the form of primary data collected by using a questionnaire. The samples used in the 42 auditors to evaluate the effect of independent variables on the RAQ acts or URT. The method used for the determination of the sample of this study was non-probability. The findings of each factor on the dependent variable is done by using analysis of variance (ANOVA). The results showed that the time budget pressure influence the behavior of a decline in audit quality. When ethical culture strong, reduced audit quality acts and URT will decline. While the types of tests performed on the auditor did not provide statistically significant results. Time budget pressure is not related to the behavior of URT and Ethical Culture. Reduced audit quality effect on URT. So that the impact of time budget pressure when there is a decline in the quality audit stated that the lower the complexity of the work is not in accordance with auditing standards and independence of audit