Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal E-Jurnal Akuntansi
Ni Luh Sari Widhiyani
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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Examining the Relationships of Work Stress, Time Budget Pressure, and Obedience Pressure on the Performance of BPK RI Auditors in Bali Province I Gusti Ayu Agung Adinda Prameswari Anom; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p23

Abstract

This study aims to examine the relationship between work stress, time budget pressure, and obedience pressure on auditor performance. The research was conducted at the BPK RI Representative Office in Bali Province. A purposive sampling method was employed, resulting in a sample of 95 respondents, all of whom were auditors at the BPK RI Bali Representative Office. Data were analyzed using Multiple Linear Regression Analysis with the SPSS software. The findings reveal that work stress, time budget pressure, and obedience pressure have a negative and significant impact on auditor performance. These results are consistent with the inverted U-curve theory, which suggests that performance decreases when stress levels exceed an optimal point. Based on these findings, it is recommended that the BPK RI Representative Office in Bali Province assigns tasks that align with the auditors' capabilities and provides sufficient time to complete audits, thereby minimizing the negative effects of excessive pressure.
Evaluating the Fraud Triangle’s Predictive Power for Financial Statement Fraud Ida Ayu Intan Nichiyobi; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p05

Abstract

Financial statement fraud is often perpetrated by management to conceal company losses. The underlying motivations for such fraudulent behavior are commonly explained through the fraud triangle framework, which comprises three elements: pressure, opportunity, and rationalization. This study seeks to provide empirical evidence on the influence of these fraud triangle components on the occurrence of financial statement fraud. The research sample, consisting of 90 firm-year observations from 2021 to 2023, was selected using purposive sampling. Data were analyzed using multiple linear regression to assess the impact of each component. The results indicate that external pressure does not significantly influence financial statement fraud, whereas effective monitoring exhibits a negative relationship, and rationalization shows a positive relationship with the likelihood of fraud. These findings align with the Theory of Planned Behavior and Agency Theory, both of which suggest that behavioral intentions, perceived control, and principal-agent dynamics play a critical role in shaping managerial decisions related to fraudulent financial reporting.
Co-Authors I Gusti Ayu Agung Adinda Prameswari Anom Ida Ayu Intan Nichiyobi