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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jambura History and Culture Journal JPP Jurnal Kesehatan Poltekkes Palembang Journal of Student Development Information System (JoSDIS) International Journal of Economics, Management and Accounting Horizon: Indonesian Journal of Multidisciplinary Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Sesawi: Jurnal Teologi dan Pendidikan Kristen
Siti, Siti
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : International Journal of Economics, Management and Accounting

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The Effect of Audit Complexity, Time Budget Pressure and Work Pressure on Dysfunctional Audit Behavior with Locus of Control as Moderation Siti, Siti; Annis Syahzuni, Barlia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.250

Abstract

This study examines the role of locus of control as a moderating variable in the relationship between audit complexity, time budget pressure, and job stress on auditor dysfunctional behavior. Dysfunctional behavior in the context of auditing refers to actions that can damage the integrity and quality of audit results, such as delays in work, non-objective decision making, or neglect of proper audit procedures. Auditors often face challenges in the form of high task complexity, tight deadlines, and high job stress. The sample used was auditors working at a Public Accounting Firm in the Jakarta area. The sample of this study consisted of 125 respondents. Primary data analysis was carried out using the Structural Equation Modeling (SEM) method. The results of this study indicate that the time budget pressure variable has the greatest direct influence on auditor dysfunctional behavior. Then locus of control has the greatest direct influence on the relationship between audit complexity and auditor dysfunctional behavior. This study contributes to public accounting firm employees in maintaining and improving their audit quality, somewhat avoiding auditor dysfunctional behavior, which can be seen from several factors, namely prioritizing larger teams with stricter levels of supervision, so that auditors have an incentive to comply with proper audit procedures rather than taking dysfunctional actions. Then face the pressure to develop better individual skills. For further research, researchers plan to expand the research area and look for objects in other fields.
Co-Authors Abdul Ghoni Hasanul Islam Afryaningsih, Yunika Ahmad Syarifudin Hidayat Annis Syahzuni, Barlia Dahniar Ananda Diwayana Putri Nasution Dwi Latifa Rizqina Fadly Fadly Faiqqotul Hikmah Fauziah , Sri Rani Hasibuan, Cahaya Nabila Hendawati, Hendawati Istofina Azzaroh Jonata Aldonama Kause, Eleos Permata Putra Listrianah, Listrianah Lukman Kholifatur Rahman Maya Anggraini Moh Samsul Rifa’i Muhda, Muhda Muzakar, Muzakar N. Nurjanah Najwa Bariroh Oscar Achmad Djunaedi Rika Ifana Putri Mayangsari Rini Puji Astuti Ritonga, Irmayanti Rizki Ramadhan Rudianto, Totok Selfi Dwi Anggraini Setyowati, Dessy Silaen, Siti Humairoh Simanjuntak, Hoirun Nisyah Steafany, Jeane Hadi Susyani, Susyani Syatiri, Syahla Rana Wulan, Wulan