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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Suci Ramadani
Universitas Negeri Makassar
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SYSTEMATIC LITERATURE REVIEW: PENGARUH TEKANAN WAKTU DAN KOMPLEKSITAS AUDIT TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Fathimah Aulia Hafshah; Muhammad Munadil Haq; Muh. Nursalim Abduh; Suci Ramadani; Wahyuni Bt. Kadir
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.36661

Abstract

Auditing plays a crucial role in ensuring the reliability of financial information; however, auditors often face pressures that trigger dysfunctional behaviors, such as neglecting audit procedures, premature sign-off, or reducing the quality of audit evidence. This study aims to analyze the influence of time pressure and audit task complexity on auditors’ dysfunctional behavior. The method used is a Systematic Literature Review (SLR), analyzing 10 relevant articles published between 2020 and 2025. The findings indicate that both time pressure and audit complexity consistently increase the risk of dysfunctional behavior. The interaction of these factors creates a professional dilemma, further reinforced by psychological and organizational conditions such as role conflict and locus of control. These findings provide practical implications for public accounting firms in managing auditors’ workload, setting realistic time budgets, and enhancing audit quality through training and a work culture that supports professional integrity.
Co-Authors Fathimah Aulia Hafshah Muh. Nursalim Abduh Muhammad Munadil Haq Wahyuni Bt. Kadir