PENGARUH TEKANAN ANGGARAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR DAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

Abstract

Increase competition in many public accounting firms has increased tendency to reduce audit fee. This reduction of prices is likely to lead to less time budgeted for audits. Furthermore, increase in time budget pressure may motivate auditors to do some dysfunctional behaviors and to reduce quality of audit
work performance. Due to such background, this research has three objectives. Firstly, this research is aimed to get
empirical evidence of the impact of time budget pressure on dysfunctional behavior which is reflected by behaviors of premature sign-off and underreporting of time. Secondly, this research is also aimed to get an empirical evidence of the impact of those behaviors on audit quality. Thirdly, this research wants to get empirical evidence of the direct impact of time budget pressure on audit quality. The respondents are auditors of Public Accountants Firm which domicile in Surabaya. Only 13 of 57 public accountants firm in Surabaya are willing to participate in this research. Due to such conditions, total
80 questionnaires were distributed by researcher and only 58 were returned. Furthermore, from total 58 returned questionnaires, only 55 can be used for analysis. Data were analyzed using simple regression and path analysis. The result indicates that time budget pressure has no impact on premature sign-off, but has positive and significant impact on underreporting of time. Moreover, premature sign-off also has no impact on audit quality. In contrast, underreporting of time has negative and significant impact on audit quality. Time budget pressure also has no direct impact on audit quality, but must pass through underreporting of time first.