Behaviour models of audit quality reduction associated with auditor’s work stress
Economic Annals-ХХI: Volume 187, Issue 1-2, Pages: 215-222
Citation information:
Arifuddin, M., Darwis, S., & Sundari, S. (2021). Behaviour models of audit quality reduction associated with auditor’s work stress. Economic Annals-XXI, 187(1-2), 215-222. doi: https://doi.org/10.21003/ea.V187-21
Mannan Arifuddin
PhD (Economics),
Professor,
Department of Accounting,
Faculty of Economics and Business,
Hasanuddin University
Jl. Perintis Kemerdekaan Km.10 Makassar, 90245, South Sulawesi Province, Indonesia
arifuddin.mannan@gmail.com;
goz.mr@yahoo.com
ORCID ID: https://orcid.org/0000-0003-0410-4598
Said Darwis
PhD (Economics),
Associate Professor,
Department of Accounting,
Faculty of Economics and Business,
Hasanuddin University
Jl. Perintis Kemerdekaan Km.10 Makassar, 90245, South Sulawesi Province, Indonesia
darwissaid@yahoo.com
ORCID ID: https://orcid.org/0000-0002-4232-4404
Sri Sundari
PhD (Economics),
Associate Professor,
Department of Accounting,
Faculty of Economics and Business,
Hasanuddin University
Jl. Perintis Kemerdekaan Km.10 Makassar, 90245, South Sulawesi Province, Indonesia
sriamir66@yahoo.com
ORCID ID: https://orcid.org/0000-0002-4773-1746
Behaviour models of audit quality reduction associated with auditor’s work stress
Abstract. The current study’s main aim is to examine a behaviour model of reducing audit quality in relation to auditor work stress. The study was performed in 2020 and the cases in the current research were auditors of the Audit Board of the Republic of Indonesia (BPK), auditors of the Development Finance Audit Board (BPKP) and public accounting firm (KAP) auditors in South Sulawesi Province. The sample numbers is determined according to the sample size needed via data investigation employing the Partial Least Square approach, using a random sampling method. The data collected by utilizing a questionnaire and questionnaire data, which can be analyzed as many as 97. The output of this study indicate: (1) the long period pressure cause increase auditor working stress; (2) the long period pressure cause the reduction of audit quality behaviour; (3) the long period conflict cause increase auditors’ working stress; (4) the high role conflict cause increasement the audit quality reduction behaviour; (5) external locus of control cause increasement auditors’ working stress; (6) external locus of control will increase audit quality reduction behaviour, and (7) high work stress cause reduction of audit quality behaviour.
Keywords: Time Pressure; Role Conflict; External Locus of Control; Auditor Work Stress; Audit Quality Reduction Behaviour
JEL Classifications: M12; M42; M54
Acknowledgements and Funding: The authors received no direct funding for this research.
Contribution: The authors contributed equally to this work.
DOI: https://doi.org/10.21003/ea.V187-21
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https://doi.org/10.1007/978-981-15-8319-3_82
Received 8.10.2020
Received in revised form 18.11.2020
Accepted 22.11.2020
Available online 28.02.2021