Jurnal Ilmiah Akuntansi dan Bisnis
Vol 18 No 1 (2023)

Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition

Rinto Ariwibowo (Faculty of Economics and Business, Brawijaya University, Indonesia)
Nurkholis Nurkholis (Faculty of Economics and Business, Brawijaya University, Indonesia)
Erwin Saraswati (Faculty of Economics and Business, Brawijaya University, Indonesia)



Article Info

Publish Date
31 Jan 2023

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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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...