Hubungan Tekanan Anggaran Waktu Dengan Perilaku Disfungsional Serta Pengaruhnya Terhadap Kualitas Audit

Christina Sososutiksno (Adv.Dr. Indra Wijaya Kusuma, MBA), Adv.Dr. Indra Wijaya Kusuma, MBA

2003 | Tesis | S2 Accounting

Penelitian ini menguji hubungan tekanan anggaran waktu dengan perilaku disfungsional yang tercermin dari perilaku premature sign-off, under-reporting of time, dan audit quality reduction behaviour serta pengaruhnya terhadap kualitas audit. Responden yang dituju adalah auditor ahli yang bekerja pada BEPEKA dan BPKP. Penelitian ini menggunakan data yang diperoleh dari 1 BEPEKA dan 3 BPKP melalui metode purposive sampling. Dari total kuesioner yang disebarkan sebanyak 220 eksemplar, hanya 130 yang dapat digunakan untuk analisis sehingga respon rate¬nya 74%. Metode analisis data menggunakan structural equation modeling yang dibantu dengan program AMOS (analysis of moment structure). Hasil analisis dalam penelitian ini menunjukkan bahwa tekanan anggaran waktu berpengaruh positif terhadap perilaku premature sign-off, under-reporting of time, dan audit quality reduction behaviour tetapi tekanan anggaran waktu tidak berpengaruh secara langsung terhadap kualitas audit Perilaku disfungsional yang tercermin dari perilaku premature sign-off, under-reporting of time, dan audit quality reduction behaviour juga tidak berpengaruh terhadap kualitas audit. Selanjutnya, perilaku premature sign¬ off berpengaruh positif terhadap audit quality reduction behaviour.

This study examine the relation of time budget pressure by dysfunctional behaviour which mirror from behaviour of premature sign-off, under-reporting of time, and audit quality reduction behavior and also its influence to audit quality.

The respondents are senior auditors at BEPEKA and BPKP. Data for the study were collected from 1 BEPEKA and 3 BPKP. The sampling method used is purposive sampling. In total 220 questionnaires were distributed, 130 can be used in analysis, for response rate of 74 percent. Using structural equation modeling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that time

budget pressure has positive influence to behavior of premature sign-off, under¬reporting of time, and audit quality reduction behavior but it does not have influence to audit quality directly. Dysfunctional behaviour which mirror from behaviour of premature sign•.off, under-reporting of time, and audit quality reduction behaviour also do not have influence to audit quality. Furthermore behaviour of premature sign-off has positive influence to audit quality reduction behaviour.

Kata Kunci : tekanan anggaran waktu, premature sign-off under-reporting of time, dan audit quality reduction behaviour, kualitas audit, auditor ahli, BEPEKA dan BPKP.