PENGARUH TIME BUDGET PRESSURE DAN RESIKO KESALAHAN TERHADAP PENURUNAN KUALITAS AUDIT (REDUCED AUDIT QAULITY) (Studi Empiris pada Auditor KAP di Jakarta)

Abstract

ABSTRACT This research examined the effect of time budget pressure, risk and audit test on three reduced audit quality (RAQ) behaviour. The study evaluated RAQ behaviour using three situations, including the perceived likehood of rejeckting akward items from a sample (Situation A), accepting doubful audit evidence (Situation B, and failing to test all items in the sample (Situation C). Data were collected using Questionnaire and a 2x2x2 between subject design used 114 auditor to evaluate the impact of the independent variables on the potential for RAQ acts. A multivariate analysis of variance (MANOVA) was performed to evaluated the overall result and findings for the three situations were evaluated using analysis of variance (ANOVA). The result show that time budget pressure and audit risk had large impact on the propensity to commit RAQ. While the type of audit test was insignificant in all statistical test. Under condition, a lower risk of error for audit task, high level of time budget pressure was not associated with an increased likelihood of reduced audit quality. Keywords: Audit quality, Reduced audit quality, Audit time budget.