Time Budget Pressure dan Audit Quality dengan Komitmen Profesional dan Supervisi Audit sebagai Variabel Moderasi
Abstract
This study aims to obtain empirical evidence of the effect of time budget pressure on audit quality with professional commitment and audit supervision as moderating variables for auditors at public accounting firms registered in Bali Province. The sampling technique used is purposive sampling and obtained as many as 54 respondents. The study used data analysis techniques with Moderated Regression Analysis (MRA). Research shows that time budget pressure has a negative effect on audit quality, organizational commitment and audit supervision are able to weaken the effect of time budget pressure on audit quality at public accounting firms in Bali Province. This means that the higher the time budget pressure, the lower the audit quality, and the higher the professional commitment of an auditor and the existence of audit supervision quality.
Keywords: Time Budget Pressure; Professional commitment; Audit Supervision; Audit Quality.
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References
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Nasurdin, A. M., Ramayah, T., Kumaresan, S. 2005. Organisational Stressors and Job Stress Among Managers: The Moderating Role of Neuroticism. Singapore Management Review Vol 27(2) : 63–79.
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Purnomo, R., Lestari, S. 2010. Pengaruh Kepribadian, Self-Efficacy dan Locus of Control terhadap Persepsi Kinerja Usaha Skala Kecil dan Menengah. Jurnal Bisnis dan Ekonomi (JBE) Vol 17(2) : 144–160.
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Rizwan, M. 2014. Antecedents of Job Stress and Its Impact on Job Performance and Job Satisfaction. International Journal of Learning & Development Vol 4(2) : 187–203.
Rizzo, J. R., House, R. J., Lirtzman, S. I. 1970. Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly : 150–163.
Robbins, S. P., Judge, T. A. 2013. Organizational Behavior. Fifteenth Edition. USA: Pearson Education, Inc.
Roberts, J. A., Lapidus, R. S., Chonko, L. B. 1997. Salespeople and Stress: The Moderating Role of Locus of Control on Work Stressors and Felt Stress . Journal of Marketing Theory and Practice Vol 5(3) : 93–108.
Rotter, J. B. 1966. Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied Vol 80(1) : 1–28.
Ruhnke, K., Schmidt, M. 2014. The Audit Expectation Gap: Existence, Causes, and The Impact of Changes. Accounting and Business Research Vol 44(5) : 572–601.
Safaria, T., Othman, A., Muhammad, N. A. W. 2011. The Role of Leadership Practices on Job Stress Among Malay Academic Staff : A Structural Equation Modeling Analysis. International Education Studies Vol 4(1) : 90–100.
Salehi, M. 2009. Non-Audit Service and Audit Independence: Evidences from Iran. International Journal of Business and Management Vol 4(2) : 142–152.
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Tavousi, M. N. 2015. Dispositional Effects on Job Stressors and Job Satisfaction: The Role of Core Evaluations . Procedia - Social and Behavioral Sciences. Vol 190 : 61–68.
Utama, S. 2011. Buku Ajar Aplikasi Analisis Kuantitatif. Denpasar: Universitas Udayana.
Vanishree, P. 2014. Impact of Role Ambiguity, Role Conflict and Role Overload on Job Stress in Small and Medium Scale Industries. Research Journal of Management Sciences Res. J. Management Sci Vol 3(1) : 2319–1171.
Wibowo. 2016. Perilaku Dalam Organisasi. Jakarta: Rajawali Pers.
Yongkang, Zhou.,Weixi, Zheng., Yalin, Hu., Yipeng, Xi., Liu, Tan.2014. The Relationship among Role Conflict, Role Ambiguity, Role Overload and Job Stress of Chinese Middle-Level Cadres. Chinese Studies Vol 03(01) : 8–11.
Yuen, D.C.Y, Law, Philip K.F., Lu, Chan., Guan, Jie Qi. 2013. Dysfunctional Audit Behaviour : Empirical Evidence on Auditor's Behaviour in Macau. International Journal of Accounting and Information Management Vol 21(3) : 209-226.
Zhou, Yangen, Lu, Jiamei, Liu, Xianmin, Zhang, Pengcheng, Chen, Wuying.2014. Effects of Core Self-Evaluations on The Job Burnout of Nurses: The Mediator of Organizational Commitment. PLOS ONE Vol 9(4) : 1–5.
Zorlu, K.2012. The Perception of Self-Esteem and Self-Efficacy as Transforming Factors in the Sources of Role Stress and Job Satisfaction Relationship of Employees: A Trial of A Staged Model Based on the Artificial Neural Network Method. African Journal of Business Management Vol 6(8) : 3014–3025.
Chai, M. S. and Low, C. S. 2015. Personality, Coping and Stress Among University Students.American Journal of Applied Psychology, Vol 4(3) : 33.
Cohen, S., Kamarck, T. and Mermelstein, R. 1983. A Global Measure of Perceived Stress.Journal of Health and Social Behavior. Vol 24 (4) : 385–396.
Couper, I. 2005. Approaching Burnout. South African Family Practice, Vol 47(2) : 5–8.
Damayanti, N. N. S. R., Wirakusuma, M. G. and Wirama, D. G. 2015. Pengaruh Core Self Evaluations Pada Kinerja Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Bali.E-Journal Ekonomi dan Bisnis Universitas Udayana, Vol 5(4) : 361–380.
Dumitru, V. M. and Cozman, D. 2010. The Relationship between Stress and Personality Factors. International Journal of the Bioflux Society Vol 4(1) : 34–39.
Fanani, Z., Afriana Hanif, R. and Subroto, B. 2008. Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor. Jurnal Akuntansi dan Keuangan Indonesia Vol 5(2) : 139–155.
Feist, J. and Feist, G. J. 2008. Theories of Personality.7th edition.McGraw-Hill: 642.
Fisher, R. T. 2001. Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting, Vol 13 : 143–170.
Furqon. 2009.Statistika Terapan untuk Penelitian. Bandung: Penerbit Alfabeta.
Gbadamosi, B. G. and Ross, C. 2012. Perceived Stress and Performance Appraisal Discomfort : the Moderating Effects of Core Self-Evaluations and Gender. Public Personel Management, Vol 41(4) : 637–659.
Ghozali, I. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponogoro.
Gunawan, H. and Ramdan, Z. 2012. Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan Terhadap Kinerja Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta.Binus Business Review, Vol 3(2) : 825–839.
Haines III, Victor Y., Harvey, Steve., Durand, Pierre, and Marchand, Alain. 2013. Core Self-Evaluations, Work-Family Conflict, and Burnout.Journal of Marriage and Family, Vol 75(3) : 778–793.
Halim, A.2008. Auditing Jilid 1. Yogyakarta: STIM/ YKPN.
Harris, K. J., Harvey, P. Kacmar, K. M. 2009. Do Social Stressors Impact Everyone Equally? An Examination of the Moderating Impact of Core Self-Evaluations. Journal of Business and Psychology, Vol 24(2) : 153–164.
Hodgson, C. 2017.‘Big Four’ accounts KPMG and PwC have both just been fined millions, Business Insider - Business Insider Singapore, Bussiness Insider Singapore (Cited 22 September 2017).
Hutami, Gartiria, Chariri, Anis. 2011. “Pengaruh Konflik Peran dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris Pada Inspektorat Kota Semarang)” (tesis). Semarang : Universitas Diponogoro.
Iqbal, Y. 2012. Impact of Core Self Evaluations (CSE) on Job Satisfaction in Education Sector of Pakistan. Journal of Global Strategic Management Vol 2(6): 132–132.
Jogiyanto. 2017. Metodologi Penelitian Bisnis Salah Kaprah Dan Pengalaman Pengalaman. Edisi 6. Yogyakarta: BPFE-Yogyakarta.
Judge, T. A., Erez, A., Bono, J. E., & Thoresen, C. J. 2003. The Core Self-Evaluations Scale Development Of A Measure. Personnel Psychology Vol. 56 : 303–333.
Judge, T. A., Locke, Edwin A., Durham, Cathy C., Kluger, Avraham N. 1998.Dispositional Effects on Job and Life Satisfaction: The Role of Core Evaluations.The Journal of Applied Psychology Vol 83(1) : 17–34.
Judge, T. A. . 2009. Core Self-Evaluations and Work Success. Current Directions in Psychological Science Vol 18(1) : 58–62.
Judge, T. A., Bono, J. E. 2001. Relationship of Core Self-Evaluations Traits - Self-Esteem, Generalized Self-Efficacy, Locus of Control, and Emotional Stability - with Job Satisfaction and Job Performance: A Meta-Analysis. Journal of Applied Psychology Vol 86(1) : 80–92.
Judge, T. A., Ilies, R., Zhang, Z. 2012.Genetic Influences on Core Self-Evaluations, Job Satisfaction, and Work Stress: A Behavioral Genetics Mediated Model. Organizational Behavior and Human Decision Processes. Elsevier Inc. Vol 117(1) : 208–220.
Judge, T. A., Klinger, R. 2008. Job Satisfaction: Subjective Well-Being at Work, The Science of Subjective Well-Being. New York: Guilford Publications.
Kamau, C. G. 2013. Determinants of Audit Expectation Gap : Evidence from Limited Companies in Kenya. International Journal of Since and Research Vol 2(1): 480–491.
Karimi, Roohangiz, Binti Omar, Zoharah, Alipour, Farhad, Karimi, Zinab.2014.The Influence of Role Overload, Role Conflict and Role Ambiguity on Occupational Stress Among Nurses in Selected Iranian Hospitals. International Journal of Asian Social Science International Journal of Asian Social Science ISSN International Journal of Asian Social Science Vol 4(41) : 34–40.
Landy, F. J., Conte, J. M. 2004. Work In The 21st Century : An Introduction to Industrial and Organizational Psychology. Fourth. New York: McGraw-Hill.
Lazarus, R. S., Folkman, S. 1984. Stress, Appraisal, and Coping. New York: Springer.
Lubis, A. I. 2011. Akuntansi Keperilakuan Edisi 2. Jakarta: Salemba Empat.
Luxmi., Kaur, S. 2012. Effect of Personality on Organisational Role Stress : A Case Study of Working Women In Ludhiana. International Journal of Physical and Social Sciences Vol 2(4) : 211–225.
Margheim, L., Kelley, T., Pattison, D. 2005. An Empirical Analysis of The Effects of Auditor Time Budget Pressure and Time Deadline Pressure. Journal of Applied Business Research Vol 21(1) : 23–35.
Nasurdin, A. M., Ramayah, T., Kumaresan, S. 2005. Organisational Stressors and Job Stress Among Managers: The Moderating Role of Neuroticism. Singapore Management Review Vol 27(2) : 63–79.
Okafor, C., Otalor, J. 2013. Narrowing the Expectation Gap in Auditing: The Role of the Auditing Profession. Research Journal of Finance and Accounting Vol 4(2) : 43–52.
Purnomo, R., Lestari, S. 2010. Pengaruh Kepribadian, Self-Efficacy dan Locus of Control terhadap Persepsi Kinerja Usaha Skala Kecil dan Menengah. Jurnal Bisnis dan Ekonomi (JBE) Vol 17(2) : 144–160.
Rahmania, P. N., Yuniar, I. C. 2012. Hubungan Antara Self-Esteem Dengan Kecenderungan Body Dysmorphic Disorder Pada Remaja Putri.Jurnal Psikologi Klinis dan Kesehatan Mental Vol 1(02) : 110–117.
Rizwan, M. 2014. Antecedents of Job Stress and Its Impact on Job Performance and Job Satisfaction. International Journal of Learning & Development Vol 4(2) : 187–203.
Rizzo, J. R., House, R. J., Lirtzman, S. I. 1970. Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly : 150–163.
Robbins, S. P., Judge, T. A. 2013. Organizational Behavior. Fifteenth Edition. USA: Pearson Education, Inc.
Roberts, J. A., Lapidus, R. S., Chonko, L. B. 1997. Salespeople and Stress: The Moderating Role of Locus of Control on Work Stressors and Felt Stress . Journal of Marketing Theory and Practice Vol 5(3) : 93–108.
Rotter, J. B. 1966. Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied Vol 80(1) : 1–28.
Ruhnke, K., Schmidt, M. 2014. The Audit Expectation Gap: Existence, Causes, and The Impact of Changes. Accounting and Business Research Vol 44(5) : 572–601.
Safaria, T., Othman, A., Muhammad, N. A. W. 2011. The Role of Leadership Practices on Job Stress Among Malay Academic Staff : A Structural Equation Modeling Analysis. International Education Studies Vol 4(1) : 90–100.
Salehi, M. 2009. Non-Audit Service and Audit Independence: Evidences from Iran. International Journal of Business and Management Vol 4(2) : 142–152.
Sanders, G., Allen, A., Korte, L. 1995. Municipal Audit Fees - Has Increased Competition Made a Difference. Auditing: A Journal of Practice &Theory Vol 14(1) : 105–114.
Settles, I. H., Sellers, R. M.Damas, A. 2002. One Role or Two?: The Function of Psychological Separation in Role Conflict. Journal of Applied Psychology Vol 87(3) : 574–582.
Smith, E. E. 2010. Ten Careers with High Rates of Depression, Psychologytoday. Available at: https://www.psychologytoday.com/blog/not-born-yesterday/201011/ten-careers-high-rates-depression (cited 8 April 2017).
Spickernell, S. 2015. The Stress of Accounting: One in Three UK Accountants has Suffered Mental Health Problems, CityA.M. Available at: http://www.cityam.com/225737/stress-finance-one-three-uk-accountants-has-suffered-mental-health-problems (cited: 8 April 2017).
Spillane, R. 1987. How Auditors Can Manage Stress and Motivation. Managerial Auditing Journal Vol 2(2) : 26–28.
Sugiyono. 2009.Metode Penelitian Bisnis. Bandung: Alfabeta Bandung.
Sugiyono. 2015. Metode Penelitian Tindakan Komprehensif (Untuk Perbaikan Kinerja dan Pengembangan Ilmu Tindakan). Edisi Pertama. Bandung: Penerbit Alfabeta.
Sugiyono. 2016. Metode Penelitian Administrasi. Bandung: Alfabeta.
Tang, Y.-T., Chang, C.-H. 2010. Impact of Role Ambiguity and Role Conflict on Employee Creativity. African Journal of Business Management Vol 4(6) : 869–881.
Tavousi, M. N. 2015. Dispositional Effects on Job Stressors and Job Satisfaction: The Role of Core Evaluations . Procedia - Social and Behavioral Sciences. Vol 190 : 61–68.
Utama, S. 2011. Buku Ajar Aplikasi Analisis Kuantitatif. Denpasar: Universitas Udayana.
Vanishree, P. 2014. Impact of Role Ambiguity, Role Conflict and Role Overload on Job Stress in Small and Medium Scale Industries. Research Journal of Management Sciences Res. J. Management Sci Vol 3(1) : 2319–1171.
Wibowo. 2016. Perilaku Dalam Organisasi. Jakarta: Rajawali Pers.
Yongkang, Zhou.,Weixi, Zheng., Yalin, Hu., Yipeng, Xi., Liu, Tan.2014. The Relationship among Role Conflict, Role Ambiguity, Role Overload and Job Stress of Chinese Middle-Level Cadres. Chinese Studies Vol 03(01) : 8–11.
Yuen, D.C.Y, Law, Philip K.F., Lu, Chan., Guan, Jie Qi. 2013. Dysfunctional Audit Behaviour : Empirical Evidence on Auditor's Behaviour in Macau. International Journal of Accounting and Information Management Vol 21(3) : 209-226.
Zhou, Yangen, Lu, Jiamei, Liu, Xianmin, Zhang, Pengcheng, Chen, Wuying.2014. Effects of Core Self-Evaluations on The Job Burnout of Nurses: The Mediator of Organizational Commitment. PLOS ONE Vol 9(4) : 1–5.
Zorlu, K.2012. The Perception of Self-Esteem and Self-Efficacy as Transforming Factors in the Sources of Role Stress and Job Satisfaction Relationship of Employees: A Trial of A Staged Model Based on the Artificial Neural Network Method. African Journal of Business Management Vol 6(8) : 3014–3025.
Published
2022-02-26
How to Cite
PADMAWATI, Ni Putu Ida Rahayu; DWIRANDRA, Anak Agung Ngurah Bagus.
Time Budget Pressure dan Audit Quality dengan Komitmen Profesional dan Supervisi Audit sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 469-483, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/82840>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p14.
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