Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition
Abstract
This study aims to reveal the influence and effect of stress and its ?predecessor through ?the lens of Job-Demand ?Resource Theory (JD-R). ?This research utilizes the quality of working life and work ?interference with personal life as ?predictors of stress and reduced audit quality practice. ?The ?subjects of ?this study involved 326 local government internal auditors in Bali ??Area. Quantitative analysis using PLS-SEM demonstrated both ?predictors’ effects in ?forming auditor’s stress. The study also confirms ?that stress mediates the ?formation of reduced audit quality ?practices among auditors. The result of the study is ?expected to give ?strategic recommendations to Government ?Internal Control Apparatus/Aparat Pengawasan Intern Pemerintah ??(APIP) management to promote better stress ?management and work-life balance programme, expecting ?to prevent dysfunctional audit practices while optimizing their ?audit quality.
Keywords: job demand resource theory, quality of working life, work ?interference with personal life, job stress, reduced audit quality practice
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References
AAIPI, (2019). Peraturan Kepala Asosiasi Auditor Intern Auditor Pemerintah Indonesia (AAIPI) Nomor 85/AAIPI/PER/DN/2019 tentang Kerangka Praktik Profesional Pengawasan Intern Pemerintah.
AAIPI, (2021). Peraturan Asosiasi Auditor Intern Auditor Pemerintah Indonesia (AAIPI) Nomor: PER-01/AAIPI/DPN/2021 tentang Standar Audit Intern Pemerintah Indonesia.
Akbar, B. (2022). Tantangan Deseentralisasi pada Masa Pandemi. In A. F. Sampurna (Ed.), Kebijakan Pemerintah, Peluang, Tantangan, dan Kepemimpinan di Masa dan Pascapandemi COVID-19: Pandangan Pengambil Kebijakan di Tingkat Pusat dan Daerah (Vol. 2, pp. 130-148). Badan Pemeriksa Keuangan Republik Indonesia/Kompas Media Nusantara.
Amiruddin, A. (2019, 4 4). Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior [computer-program]. International Journal of Law and Management, 61(2), 434-454. https://doi.org/https://doi.org/10.1108/IJLMA-09-2017-0223
Anugerah, R., Anita, R., & Sari…, R. N. (2016). The analysis of reduced audit quality behavior: The intervening role of turnover intention. International Journal of Economics and Management, 10 (S2): 341 – 353 (2016).
Asriningpuri, G. P., & Gruben, F. (2021). The Effect of Time Budget Pressure and Dysfunctional Auditor Behavior on Audit Quality: A Case Study in an Audit Firm in Indonesia. Diponegoro Journal of Accounting.
Astrachan, C. B., Patel, V. K., & Wanzenried, G. (2014). A comparative study of CB-SEM and PLS-SEM for theory development in family firm research. Journal of Family Business Strategy, Volume 5, Issue 1, March 2014, Pages 116-128, 116-128. https://doi.org/https://doi.org/10.1016/j.jfbs.2013.12.002
Bakker, A. B., & Demerouti, E. (2007). The Job Demands‐Resources model: state of the art. Journal of Managerial Psychology, 22(3), 309-328. https://doi.org/https://10.1108/02683940710733115
Bakker, A. B., & Demerouti, E. (2014a). Job demands and resources theory. In P. Y. Chen & C. L. Cooper (Eds.), Work and Well-being: Well-being: A Complete Reference Guide Volume III (Vol. Volume III, pp. 37-64). John Wiley & Sons, Ltd. Published 2014 by John Wiley & Sons, Inc.
Bakker, A. B., & Demerouti, E. (2014b). Job demands & resources theory. In Work and Well-being: Well-being: A Complete Reference Guide (Vol. Volume III). John Wiley & Sons, Ltd. Published 2014 by John Wiley & Sons, Inc.
Bakker, A. B., & Demerouti, E. (2017a). Job demands and resources theory: Taking stock and looking forward. Journal of Occupational Health Psychology, 22(3), 273–285. https://doi.org/https://doi.org/10.1037/ocp0000056
Bakker, A. B., & Demerouti, E. (2017b). Job demandsâresources theory: Taking stock and looking forward. Journal of Occupational Health Psychology, 22(3), 273–285. https://doi.org/https://doi.org/10.1037/ocp0000056
Bakker, A. B., Nachreiner, F., & Schaufeli, W. B. (2001). The job demands-resources model of burnout. Journal of Applied Psychology, Vol 86(3), Jun 2001, 499-512. https://psycnet.apa.org/journals/apl/86/3/499.html?uid=2001-06715-012
Peraturan Gubernur Bali tentang Perubahan Ketiga atas Peraturan Gubernur Nomor 125 Tahun 2016 Tentang Tambahan Penghasilan Pegawai, (2020).
Benitez, J., Henseler, J., Castillo, A., & Schuberth, F. (2020). How to perform and report an impactful analysis using partial least squares: Guidelines for confirmatory and explanatory IS research. Information & Management, Volume 57( Issue 2), 116 - 128. https://doi.org/https://doi.org/10.1016/j.im.2019.05.003
BPKP, (2015). Pedoman Teknis Penilaian Mandiri Kapabilitas APIP.
BPKP, (2021). Laporan Kinerja Badan Pengawasan Keuangan dan Pembangunan Tahun 2021.
Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among Australian auditors. Australian Accounting Review, Volume 13(Issue 29). https://doi.org/https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
Creswell, J. W., & Clark, V. L. P. (2017). Designing and conducting mixed methods research . Sage Publishing House.
Donnelly, D. P., & Quirin…, J. J. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors’ personal characteristics. Behavioral Research in Accounting (2003), 15 (1)((1)), 87-110. https://meridian.allenpress.com/bria/article-abstract/15/1/87/67066
Elinda, A. I., Iswati, S., & Setiawan, P. (2019). Analysis of the influence of role stress on reduced audit quality. Jurnal Akuntansi Universitas Tarumanegara(2), 301-315. https://doi.org/https://doi.org/10.24912/ja.v23i2.593
Fisher, G. G., Bulger, C. A., & Smith, C. S. (2009, Oct). Beyond work and family: a measure of work/nonwork interference and enhancement. Jurnal Occupational Health Psychology, 14(4), 441-456. https://doi.org/https://10.1037/a0016737
Fogarty, T. J., & Kalbers, L. P. (2006). Internal auditor burnout: An examination of behavioral consequences. Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 9, 51-86. https://doi.org/https://doi.org/10.1016/S1475-1488(06)09003-X
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39 - 50. https://doi.org/https://doi.org/10.1177/002224378101800104
Gim, G. C. W., & Ramayah, T. (2020). Predicting turnover intention among auditors: is WIPL a mediator?. The Service Industries Journal, Vol.40(9-10), 726 - 752. https://doi.org/https://doi.org/10.1080/02642069.2019.1606214
Hair, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling . Sage Publishing House.
Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, (2008).
Instruksi Menteri Dalam Negeri Nomor 1 Tahun 2020 tentang Pencegahan Penyebaran dan Percepatan Penanganan Corona Virus Disease 2019 di Lingkungan Pemerintah Daerah, (2020a).
Keputusan Menteri Dalam Negeri Nomor 119/2813/SJ Tahun 2020 tentang Keputusan Bersama Menteri Dalam Negeri dan Menteri Keuangan tentang Percepatan Penyesuaian Anggaran Pendapatan dan Belanja Daerah Tahun 2020 dalam Rangka Penanganan Corona Virus Disease 2019 (Covid-19), serta Pengamanan Daya Beli Masyarakat dan Perekonomian Nasional, (2020b).
Surat Edaran Irjen Kementerian Dalam Negeri Nomor 700/1101/IJ tanggal 29 Mei 2020 tentang Pengawasan Penyaluran Bantuan Sosial untuk Penanganan COVID-19, (2020c).
Instruksi Menteri Dalam Negeri Nomor 21 Tahun 2021 tentang Penyediaan dan Percepatan Penyaluran Bantuan Sosial dan/atau Jaring Pengaman Sosial yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah, (2021).
Kock, N. (2021). WarpPLS user manual: Version 7.0 . WARP PLS Official Website (https://scriptwarp.com/warppls/).
Narehan, H., Hairunnisa, M., & Norfadzillah…, R. A. (2014). The effect of quality of work life (QWL) programs on quality of life (QOL) among employees at multinational companies in Malaysia. Procedia - Social and Behavioral Sciences, Vol. 112, 24-32. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.01.1136
Paino, H., Ismail, Z., & Smith, M. (2010). Dysfunctional audit behaviour: an exploratory study in Malaysia. Asian Review of Accounting, Vol.18(2), 162-173. https://doi.org/https://doi.org/10.1108/13217341011059417
Persiani, A., & Tjiptohadi…, T. (2015). The Association of Time Budget Pressure and Reduced Audit Quality (RAQ) Behavior (Study among Indonesian Auditors). The Indonesian Journal of Accounting, Vol.18(3). https://doi.org/http://doi.org/10.33312/ijar.386
Prijanka, M., Trisdiarto, T., & Abdullah, E. H. (2021). The Covid-19 Pandemic: Impacts on Hotel Workers’ Job Stress, Well-Being and Self-Assessed Mental Health at the Nusa Dua Bali. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(4), 13431 - 13444. https://doi.org/https://doi.org/10.33258/birci.v4i4.3423
Roskams, M., & McNeely…, E. (2021). Job Demands-Resources Model: Its applicability to the workplace environment and human flourishing. In V. D. Rianne Appel-Moelenbroek (Ed.), A Handbook of Theories on Designing Between People and the Office Environment (pp. 27-38). Routledge. https://doi.org/https://doi.org/10.1201/9781003128830
Sabonete, S. A., Lopes, H. S. C., Rosado, D. P., & Reis, J. C. G. (2021). Quality of work life according to Walton’s model: Case study of the higher institute of defense studies of Mozambique. Social Science (MDPI), 10, 244. https://doi.org/https://doi.org/10.3390/socsci10070244
Safrizal, Z. A. (2022). Perkembangan Kasus dan Respons Pemerintah dalam Penanganan Covid-19. In A. F. Sampurna (Ed.), Kebijakan Pemerintah, Peluang, Tantangan, dan Kepemimpinan di Masa dan Pascapandemi COVID-19: Pandangan Pengambil Kebijakan di Tingkat Pusat dan Daerah (Vol. 2, pp. 130-148). Badan Pemeriksa Keuangan Republik Indonesia/Kompas Media Nusantara.
Salehi, M., Seyyed, F., & Farhangdoust, S. (2020). The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors. International Journal of Organization Theory & Behavior, Vol.23, 189-205. https://doi.org/https://doi.org/10.1108/IJOTB-09-2018-0104
Serey, T. T. (2006). Choosing a robust quality of work life. Business Forum, Vol. 27(2).
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis . Penerbit Andi.
Smith, K. J., & Emerson, D. J. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, Vol.37, 1-14. https://doi.org/https://doi.org/10.1016/j.adiac.2017.04.003
Smith, K. J., Emerson, D. J., & Boster…, C. R. (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting Research Journal, Vol.33, 483-498. https://doi.org/https://doi.org/10.1108/ARJ-09-2019-0177
Smith, K. J., Emerson, D. J., & Everly, G. S. (2017). Stress arousal and burnout as mediators of role stress in public accounting. Advances in Accounting Behavioural Research, Vol.20, 79-116. https://doi.org/https://doi.org/10.1108/S1475-148820170000020004
Subadra, I. N., & Hughes, H. (2022). Pandemic in paradise: Tourism pauses in Bali. Tourism and Hospitality Research, 22(1), 122-128. https://doi.org/https://10.1177/14673584211018493
Widiastuty, E., & Febrianto, R. (2010). Pengukuran kualitas audit: sebuah esai. Jurnal Ilmiah Akuntansi dan Bisnis, Vol.5(2). https://ojs.unud.ac.id/index.php/jiab/article/download/2621/1833
Yuniti, I., Sasmita, N., Komara, L. L., Purba, J. H., & Pandawani, N. P. (2020). The impact of covid-19 on community life in the province of Bali, Indonesia. International Journal of Psychosocial Rehabilitation, 24(10), 1918-1929.
AAIPI, (2021). Peraturan Asosiasi Auditor Intern Auditor Pemerintah Indonesia (AAIPI) Nomor: PER-01/AAIPI/DPN/2021 tentang Standar Audit Intern Pemerintah Indonesia.
Akbar, B. (2022). Tantangan Deseentralisasi pada Masa Pandemi. In A. F. Sampurna (Ed.), Kebijakan Pemerintah, Peluang, Tantangan, dan Kepemimpinan di Masa dan Pascapandemi COVID-19: Pandangan Pengambil Kebijakan di Tingkat Pusat dan Daerah (Vol. 2, pp. 130-148). Badan Pemeriksa Keuangan Republik Indonesia/Kompas Media Nusantara.
Amiruddin, A. (2019, 4 4). Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior [computer-program]. International Journal of Law and Management, 61(2), 434-454. https://doi.org/https://doi.org/10.1108/IJLMA-09-2017-0223
Anugerah, R., Anita, R., & Sari…, R. N. (2016). The analysis of reduced audit quality behavior: The intervening role of turnover intention. International Journal of Economics and Management, 10 (S2): 341 – 353 (2016).
Asriningpuri, G. P., & Gruben, F. (2021). The Effect of Time Budget Pressure and Dysfunctional Auditor Behavior on Audit Quality: A Case Study in an Audit Firm in Indonesia. Diponegoro Journal of Accounting.
Astrachan, C. B., Patel, V. K., & Wanzenried, G. (2014). A comparative study of CB-SEM and PLS-SEM for theory development in family firm research. Journal of Family Business Strategy, Volume 5, Issue 1, March 2014, Pages 116-128, 116-128. https://doi.org/https://doi.org/10.1016/j.jfbs.2013.12.002
Bakker, A. B., & Demerouti, E. (2007). The Job Demands‐Resources model: state of the art. Journal of Managerial Psychology, 22(3), 309-328. https://doi.org/https://10.1108/02683940710733115
Bakker, A. B., & Demerouti, E. (2014a). Job demands and resources theory. In P. Y. Chen & C. L. Cooper (Eds.), Work and Well-being: Well-being: A Complete Reference Guide Volume III (Vol. Volume III, pp. 37-64). John Wiley & Sons, Ltd. Published 2014 by John Wiley & Sons, Inc.
Bakker, A. B., & Demerouti, E. (2014b). Job demands & resources theory. In Work and Well-being: Well-being: A Complete Reference Guide (Vol. Volume III). John Wiley & Sons, Ltd. Published 2014 by John Wiley & Sons, Inc.
Bakker, A. B., & Demerouti, E. (2017a). Job demands and resources theory: Taking stock and looking forward. Journal of Occupational Health Psychology, 22(3), 273–285. https://doi.org/https://doi.org/10.1037/ocp0000056
Bakker, A. B., & Demerouti, E. (2017b). Job demandsâresources theory: Taking stock and looking forward. Journal of Occupational Health Psychology, 22(3), 273–285. https://doi.org/https://doi.org/10.1037/ocp0000056
Bakker, A. B., Nachreiner, F., & Schaufeli, W. B. (2001). The job demands-resources model of burnout. Journal of Applied Psychology, Vol 86(3), Jun 2001, 499-512. https://psycnet.apa.org/journals/apl/86/3/499.html?uid=2001-06715-012
Peraturan Gubernur Bali tentang Perubahan Ketiga atas Peraturan Gubernur Nomor 125 Tahun 2016 Tentang Tambahan Penghasilan Pegawai, (2020).
Benitez, J., Henseler, J., Castillo, A., & Schuberth, F. (2020). How to perform and report an impactful analysis using partial least squares: Guidelines for confirmatory and explanatory IS research. Information & Management, Volume 57( Issue 2), 116 - 128. https://doi.org/https://doi.org/10.1016/j.im.2019.05.003
BPKP, (2015). Pedoman Teknis Penilaian Mandiri Kapabilitas APIP.
BPKP, (2021). Laporan Kinerja Badan Pengawasan Keuangan dan Pembangunan Tahun 2021.
Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among Australian auditors. Australian Accounting Review, Volume 13(Issue 29). https://doi.org/https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
Creswell, J. W., & Clark, V. L. P. (2017). Designing and conducting mixed methods research . Sage Publishing House.
Donnelly, D. P., & Quirin…, J. J. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors’ personal characteristics. Behavioral Research in Accounting (2003), 15 (1)((1)), 87-110. https://meridian.allenpress.com/bria/article-abstract/15/1/87/67066
Elinda, A. I., Iswati, S., & Setiawan, P. (2019). Analysis of the influence of role stress on reduced audit quality. Jurnal Akuntansi Universitas Tarumanegara(2), 301-315. https://doi.org/https://doi.org/10.24912/ja.v23i2.593
Fisher, G. G., Bulger, C. A., & Smith, C. S. (2009, Oct). Beyond work and family: a measure of work/nonwork interference and enhancement. Jurnal Occupational Health Psychology, 14(4), 441-456. https://doi.org/https://10.1037/a0016737
Fogarty, T. J., & Kalbers, L. P. (2006). Internal auditor burnout: An examination of behavioral consequences. Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 9, 51-86. https://doi.org/https://doi.org/10.1016/S1475-1488(06)09003-X
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39 - 50. https://doi.org/https://doi.org/10.1177/002224378101800104
Gim, G. C. W., & Ramayah, T. (2020). Predicting turnover intention among auditors: is WIPL a mediator?. The Service Industries Journal, Vol.40(9-10), 726 - 752. https://doi.org/https://doi.org/10.1080/02642069.2019.1606214
Hair, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling . Sage Publishing House.
Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, (2008).
Instruksi Menteri Dalam Negeri Nomor 1 Tahun 2020 tentang Pencegahan Penyebaran dan Percepatan Penanganan Corona Virus Disease 2019 di Lingkungan Pemerintah Daerah, (2020a).
Keputusan Menteri Dalam Negeri Nomor 119/2813/SJ Tahun 2020 tentang Keputusan Bersama Menteri Dalam Negeri dan Menteri Keuangan tentang Percepatan Penyesuaian Anggaran Pendapatan dan Belanja Daerah Tahun 2020 dalam Rangka Penanganan Corona Virus Disease 2019 (Covid-19), serta Pengamanan Daya Beli Masyarakat dan Perekonomian Nasional, (2020b).
Surat Edaran Irjen Kementerian Dalam Negeri Nomor 700/1101/IJ tanggal 29 Mei 2020 tentang Pengawasan Penyaluran Bantuan Sosial untuk Penanganan COVID-19, (2020c).
Instruksi Menteri Dalam Negeri Nomor 21 Tahun 2021 tentang Penyediaan dan Percepatan Penyaluran Bantuan Sosial dan/atau Jaring Pengaman Sosial yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah, (2021).
Kock, N. (2021). WarpPLS user manual: Version 7.0 . WARP PLS Official Website (https://scriptwarp.com/warppls/).
Narehan, H., Hairunnisa, M., & Norfadzillah…, R. A. (2014). The effect of quality of work life (QWL) programs on quality of life (QOL) among employees at multinational companies in Malaysia. Procedia - Social and Behavioral Sciences, Vol. 112, 24-32. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.01.1136
Paino, H., Ismail, Z., & Smith, M. (2010). Dysfunctional audit behaviour: an exploratory study in Malaysia. Asian Review of Accounting, Vol.18(2), 162-173. https://doi.org/https://doi.org/10.1108/13217341011059417
Persiani, A., & Tjiptohadi…, T. (2015). The Association of Time Budget Pressure and Reduced Audit Quality (RAQ) Behavior (Study among Indonesian Auditors). The Indonesian Journal of Accounting, Vol.18(3). https://doi.org/http://doi.org/10.33312/ijar.386
Prijanka, M., Trisdiarto, T., & Abdullah, E. H. (2021). The Covid-19 Pandemic: Impacts on Hotel Workers’ Job Stress, Well-Being and Self-Assessed Mental Health at the Nusa Dua Bali. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(4), 13431 - 13444. https://doi.org/https://doi.org/10.33258/birci.v4i4.3423
Roskams, M., & McNeely…, E. (2021). Job Demands-Resources Model: Its applicability to the workplace environment and human flourishing. In V. D. Rianne Appel-Moelenbroek (Ed.), A Handbook of Theories on Designing Between People and the Office Environment (pp. 27-38). Routledge. https://doi.org/https://doi.org/10.1201/9781003128830
Sabonete, S. A., Lopes, H. S. C., Rosado, D. P., & Reis, J. C. G. (2021). Quality of work life according to Walton’s model: Case study of the higher institute of defense studies of Mozambique. Social Science (MDPI), 10, 244. https://doi.org/https://doi.org/10.3390/socsci10070244
Safrizal, Z. A. (2022). Perkembangan Kasus dan Respons Pemerintah dalam Penanganan Covid-19. In A. F. Sampurna (Ed.), Kebijakan Pemerintah, Peluang, Tantangan, dan Kepemimpinan di Masa dan Pascapandemi COVID-19: Pandangan Pengambil Kebijakan di Tingkat Pusat dan Daerah (Vol. 2, pp. 130-148). Badan Pemeriksa Keuangan Republik Indonesia/Kompas Media Nusantara.
Salehi, M., Seyyed, F., & Farhangdoust, S. (2020). The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors. International Journal of Organization Theory & Behavior, Vol.23, 189-205. https://doi.org/https://doi.org/10.1108/IJOTB-09-2018-0104
Serey, T. T. (2006). Choosing a robust quality of work life. Business Forum, Vol. 27(2).
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis . Penerbit Andi.
Smith, K. J., & Emerson, D. J. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, Vol.37, 1-14. https://doi.org/https://doi.org/10.1016/j.adiac.2017.04.003
Smith, K. J., Emerson, D. J., & Boster…, C. R. (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting Research Journal, Vol.33, 483-498. https://doi.org/https://doi.org/10.1108/ARJ-09-2019-0177
Smith, K. J., Emerson, D. J., & Everly, G. S. (2017). Stress arousal and burnout as mediators of role stress in public accounting. Advances in Accounting Behavioural Research, Vol.20, 79-116. https://doi.org/https://doi.org/10.1108/S1475-148820170000020004
Subadra, I. N., & Hughes, H. (2022). Pandemic in paradise: Tourism pauses in Bali. Tourism and Hospitality Research, 22(1), 122-128. https://doi.org/https://10.1177/14673584211018493
Widiastuty, E., & Febrianto, R. (2010). Pengukuran kualitas audit: sebuah esai. Jurnal Ilmiah Akuntansi dan Bisnis, Vol.5(2). https://ojs.unud.ac.id/index.php/jiab/article/download/2621/1833
Yuniti, I., Sasmita, N., Komara, L. L., Purba, J. H., & Pandawani, N. P. (2020). The impact of covid-19 on community life in the province of Bali, Indonesia. International Journal of Psychosocial Rehabilitation, 24(10), 1918-1929.
Published
2023-01-31
How to Cite
ARIWIBOWO, Rinto; NURKHOLIS, Nurkholis; SARASWATI, Erwin.
Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 90-114, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/92231>. Date accessed: 02 july 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p07.
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Section
Articles
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