Determinants of Reduced Audit Quality Behavior in Indonesia

Authors : Amiruddin, Sri Sundari.

Volume/Issue : Volume 3 - 2018, Issue 8 - August

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This research aims to examine and analyze the direct and indirect impact between locus of control, role conflict, and time pressure toward turnover intention and the reduced audit quality behavior. This is based on research problems on whether the locus of control, role conflict, and time pressure experienced by the auditors will have an impact to turnover intention and the reduced audit quality behavior. Survey method has been used in this research to auditors as an individual research analysis unit who working in CPA firm in Makassar, Surabaya, and Jakarta. The sample selection was done by purposive sampling method that occurs when elements selected for the sample are chosen by the judgement of the researcher with the Structural Equation Modeling (SEM) as a technique for the hypothesis testing. The result of the research shows that locus of control, role conflict and time pressure directly impact turnover intention and audit quality reduction. Results of the other research shows that role conflict and time pressure impact indirectly (there is willing mediation to turnover intention) to reduced audit quality behavior. The result of this research are expected to provide empirical support to the development of literature about unethical behavior of the auditor and the need for guidance and clearly procedure of audit so the auditor could do their job efficiently. Besides that, CPA firm must to do an effective control of the audit conducted by the auditor.

Keywords : [ locus of control, role conflict, time pressure, reduced audit quality behavior ].


Paper Submission Last Date
31 - August - 2022

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