PENGARUH TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL DAN KUALITAS AUDIT PADA AUDITOR BPK JAWA TENGAH TAHUN 2008
PENGARUH TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL DAN KUALITAS AUDIT PADA AUDITOR BPK JAWA TENGAH TAHUN 2008
Abstract
The purpose of this study is to investigate the time budget pressure for disfungtional auditor's behavior at financial audit agency in Central Java. The primary issue discussed in this study is quality audit. The effect of time budget pressure to audit's quality is directly and through the intermediaries of disfungtional behavior (under reporting of time, premature sign off and replacing of audit procedure). To examine these issues, Interview, documentation and a mailing survey were distributed to auditors of Financial Audit Agency in Central Java. The Structural Equation Modeling (SEM) is used for developing theoretical and analyzing data. The result indicates that time budget pressure as a main exogenous variable influence audit's quality both directly and through
intermediaries, disfungtional behavior (premature sign off and replacing of audit procedure). This findings reflect that allocation oftime budget is important issue. The study result time' budget. pressure can effect to auditor to have behavior disfungtional (premature sign off and replacing of audit procedure) and the effect of this behaviour does not reduce audit quality, this result supported by from
interview and they recognized that there is a disflJngtional behaviour of auditor,
however, this is on the prefessi"onal attitude and if there is a less dudit time, some certain rules might be lenghten the time, so how quality of audit in BPK (Badan
Pemeriksa Keuangan) is not caused by the time.
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