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All Journal Jurnal Ilmiah Mahasiswa FEB Journal of Contemporary Accounting
Nisa, Afidhiena Raisyan
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Economics, Econometrics & Finance Education

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PENGARUH TIME PRESSURE dan KEPRIBADIAN AUDITOR TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOUR: (Studi pada KAP di Kota Malang) Nisa, Afidhiena Raisyan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah time pressure atau tekanan waktu, dan kepribadian auditor memiliki pengaruh terhadap perilaku disfungsional auditor, khususnya auditor yang ada di Kota Malang. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif. Responden dalam penelitian ini adalah auditor dan akuntan publik yang bekerja di Kantor Akuntan Publik (KAP) di Kota Malang. Metode pengumpulan data dalam penelitian ini yaitu dengan menggunakan penelitian lapangan (Field Research). Data dikumpulkan melalui kuesioner dengan mengajukan daftar pernyataan. Hasil dari penelitian ini menunjukkan bahwa time pressure dan kepribadian auditor berpengaruh terhadap dysfunctional audit behaviour. Pernyataan ini juga diperjelas dengan Nilai Adjusted R Square sebesar 0,569, yang berarti 56,9% dysfunctional audit behaviour dipicu oleh variabel time pressure dan kepribadian auditor. Penelitian ini  menemukan bahwa auditor dan akuntan publik di Kota Malang sering menggunakan waktu personal untuk menyelesaikan pekerjaan. Selain itu, ditemukan juga bahwa sebagian besar auditor dan akuntan publik merasa perencanaan waktu yang tidak tepat akan memicu terjadinya dysfuntional audit behaviour. Kata kunci : Time Pressure, Kepribadian Auditor, Dysfunctional Audit Behaviour, Kantor Akuntan Publik, Pengaruh.
Effects of regional information and internal control systems on financial report quality and fraud prevention Nisa, Afidhiena Raisyan; Zuhroh, Diana; Cahyaningsih, Diyah Sukanti
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art1

Abstract

This study analyses the influence of the Regional Government Information System (SIPD) and the Government Internal Control System (SPIP) on the quality of regional financial reports and their implications for fraud prevention in 38 regencies/cities in East Java. Secondary data were obtained from the Supreme Audit Agency (BPK) and the Ministry of Home Affairs for the 2021-2023 period and then analysed using Partial Least Squares (PLS). The results demonstrate that financial report quality has a positive and significant effect on fraud prevention, in line with the fraud triangle theory, which states that transparency can minimise fraud opportunities. However, a unique finding reveals that financial report quality, as a mediator, is unable to channel the positive influence of SIPD and SPIP on fraud prevention. The implication is that, despite the system being reported as operational and the report quality being deemed good, fraud still has the potential to occur. These findings underscore the importance of enhancing human resource competency in the effective implementation of internal control systems. The study results are expected to provide valuable input for local governments and regulators in their efforts to mitigate fraud risks.
Co-Authors Diana Zuhroh Diyah Sukanti Cahyaningsih