Pengaruh tekanan anggaran waktu, gender, dan dorongan untuk sukses terhadap perilaku penurangan pelaporan waktu (under reporting of time)

SUKMAWATI, Susi, Dr. Bambang Riyanto LS., MBA

2008 | Tesis | S2 Megister Akuntansi

This study is an empirical investigation into underreporting of audit time in public sector audit organization. Underreporting of time is one type of dysfunctional auditor behavior, described as actions done by auditors wherein auditors report fewer audit time than actually utilized to complete a specific task. This behavior may be undertaken in response to competitive and stressful condition within the organization. Although this behavior does not immediately affect audit quality, it does affect audit organization and auditor as an individual. Underreporting of time may be caused by environmental factors and auditors’ personal characteristics during the audit work. The purpose of this research is to examine the relationship between environmental factor and auditors’ personal characteristics with underreporting of time. Environmental factor used in this research is time budget pressure, while auditors’ personal characteristics used are gender and drive for success. The data is collected from 108 auditors in BPK - RI. Data in this research are analyzed by using multiple regression analysis and t-test. Evidence from this study suggests that time budget pressure and drive for success are positively and significantly related to underreporting of time, and there is no difference between males and females behavior regarding the underreporting of time.

Kata Kunci : Perilaku disfungsional auditor,Pengurangan pelaporan waktu,tekanan anggaran waktu,Gender,Dorongan untuk sukses, Dysfunctional auditor behavior, underreportin of time, time budget pressure, gender, and drive for success