PENGARUH TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL AUDITOR
ABSTRACT: This study
investigates how time
budget pressure affects
the auditor dysfunctional behaviour. There
are two kinds
of time pressure.
They are time
budget pressure and
time deadline pressure. The
grand theory in
this study is
expectancy theory by
Griffin (2002). In this
study we use
time budget pressure.
The respondents are
auditors that work
in Public Accountant Office.
Mail Survey is
used for data
collecting. This study
only gets 18 respondents from 100 respondents. So the
response rate is 18 %. The result shows
that degree of
time budget pressure
directly has positive
effect to dysfunctional
behaviour. That is supported by statistic analysis with t-value 2,230 and level
of significance about 0,024. For the second hypothesis (effect of time budget
pressure on under reporting of time) with t-value 2,330 and level of
significance about 0,0230 and for the thirdd
hypothesis hypothesis (effect
of time budget
pressure on premature
sign-off) with t-value 3.887 and level of significance about
0,000 . It supports prior research by
Pierce and Otley (1996) and Soobaroyen & Chengabroyan (2005).
Keyword: Time budget pressure,
audit quality reduction behaviour, premature sign-off under reporting of time,
expectancy theory
Penulis: Edy Suprianto
Kode Jurnal: jpakuntansidd090075
