PENGARUH PERILAKU ETIS AUDITOR, TEKANAN WAKTU DAN TIPE KEPRIBADIAN TERHADAP PREMATUR AUDIT
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perilaku etis auditor, tekanan waktu, dan tipe kepribadian terhadap prematur audit. Metode survei yang digunakan dalam penelitian ini dengan menyebarkan kuesioner kepada 75 auditor pada Inspektorat Kota Bengkulu dan Inspektorat Provinsi Bengkulu. Data yang diperoleh dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa perilaku etis auditor berpengaruh negatif dan signifikan terhadap prematur audit, yang berarti semakin tinggi perilaku etis seorang auditor, maka semakin rendah kemungkinan auditor untuk melakukan prematur audit. Tekanan waktu atau (time pressure) berpengaruh positif dan signifikan terhadap prematur audit, artinya semakin tinggi tekanan waktu yang dialami oleh auditor, maka semakin tinggi kemungkinan auditor melakukan prematur audit dan tipe kepribadian turnover intention berpengaruh positif signifikan terhadap prematur audit, semakin tinggi turnover intention maka semakin tinggi auditor melakukan prematur audit.
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Zega, W. (2023). The Influence of Good Corporate Governance, The Role of Internal Au-dit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends. International Business and Accounting Research Journal, 7(1), 37–51. http://journal.stebilampung.ac.id/index.php/ibarj
Al Shbail, M. O., Salleh, Z., & Nor, M. N. M. (2018). The effect of ethical tension and time pressure on job burnout and premature sign-off. Journal of Business and Retail Management Research, 12(4), 43–53. https://doi.org/10.24052/jbrmr/v12is04/art-05
Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42, 80–103. https://doi.org/10.1016/j.acclit.2018.03.002
Christianti, T., Suyono, E., & Farida, Y. N. (2021). Pengaruh Risiko Audit, Tekanan Waktu, Pengalaman Auditor Dan Equity Sensitivity Terhadap Penghentian Prematur Atas Prosedur Audit (Studi Kasus Pada Kap …. Jurnal Inovasi Penelitian, 2(2), 369–382.
Faradiza, S. A., & Chritianto, J. (2018). Time Budget Pressure And Personal Auditor Characteristics On Behavior Of Premature Sign-Off Audit Procedures. Jurnal Analisis Bisnis Ekonomi, 16(2), 18–38. http://journal.ummgl.ac.id/index.php/bisnisekonomi%0ATAX
Gao, L., & Brink, A. G. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38, 1–13. https://doi.org/10.1016/j.acclit.2017.05.001
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program SPSS Edisi Kesembilan. Semarang: Badan Penerbit Universitas Diponegoro
Gujarati, Damodar, Porter Dawn. 2010. Dasar-Dasar Ekonometrika, Edisi 5 Buku 1. Jakarta: Salemba Empat
Halimatusyadiah, H., Ilyas, F., & Oktora, B. E. (2022). Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, Dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan. IJAB Indonesian Journal of Accounting and Business, 3(2), 100–115. https://doi.org/10.33019/ijab.v3i2.28
Hutagaol, A. R. G., & Rahayu, S. (2022). Pengaruh Independensi, Kompetensi, Time Budget Pressure Dan Pengalaman Kerja Terhadap Kualitas Audit (Studi Kasus Pada Inspektorat Provinsi Papua Tahun 2022). Jurnal Ilmiah MEA (Manajemen,Ekonomi,DanAkuntansi), 6(3), 1638–1653.
Idawati, W. (2018). Penghentian Prematur Atas Prosedur Audit : Antara Time Pressure, Risiko Audit Dan Materialitas. Jurnal Akuntansi Bisnis, 11(2), 122–131. https://doi.org/10.30813/jab.v11i2.1384
Izzah, M. H., & Laily, N. (2020). Premature Sign-Off of Audit Procedure. Jabe (Journal of Accounting and Business Education), 4(2), 69. https://doi.org/10.26675/jabe.v4i2.8173
Kesuma, I. B. G. P. W. (2019). Professional commitments and pressure of obedience in mediating on the effect of time budget pressure in quality audits. International Research Journal of Engineering, IT & Scientific Research, 5(1), 27–38. https://doi.org/10.21744/irjeis.v5n1.587
Lismawati, L., Marietza, F., & Yuliana, C. (2022). Pengaruh Konflik Peran Terhadap Kinerja Auditor Dengan Stres Kerja Sebagai Variabel Mediasi. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(S1), 69–78. https://doi.org/10.37676/ekombis.v10is1.1989
Meganita, L., Perdana, H. D., Hananto, S. T., & Triatmoko, H. (2018). Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit. EkBis: Jurnal Ekonomi Dan Bisnis, 1(2), 123. https://doi.org/10.14421/ekbis.2017.1.2.1012
Nugrahanti, T. P. (2020). Dysfunctional Audit Behavior and Sign Off Premature Audit Procedures: Case Study of Jakarta Public Accounting Firm. Research Journal of Finance and Accounting, 11(6), 21–31. https://doi.org/10.7176/rjfa/11-6-03
Nurdin, N. (2020). Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit. Jurnal Ekonomi, Akuntansi Dan Manajemen Multiparadigma (JEAMM), 1(2), 121–131. https://doi.org/10.51182/jeamm.v1i2.1841
Putri, S. (2021). Pengaruh Tekanan Waktu. Deteksi Risiko, Komitmen Profesional, Need for Achievement, Ethical Tension, Tekanan Anggaran Waktu Pada Penghentian Prematur Prosedur Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Kota Pekanbaru). Fakultas Ekonomi Dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Pekanbaru, 1–19.
Priyatno, Duwi. 2013. Analisis Korelasi, Regresi dan Multivariate dengan SPSS. Yogyakarta : Gava Media.
Ramadhani, R., & Ananda Fatimah, S. (2022). Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit Di Indonesia. Jurnal GeoEkonomi, 13(2), 211–220. https://doi.org/10.36277/geoekonomi.v13i2.197
Satria, D. N., & Putri, K. N. (2022). Pengaruh Time Pressure, Audit Risk, Dan Locus of Control Terhadap Penghentian Premature Prosedur Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Barat. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 3(1), 210–219. https://doi.org/10.46306/rev.v3i1.103
Siregar, H., Muda, I., & Fachrudin, K. A. (2019). The Impact of Locus of Control, Ethics Audit, Time Pressure, and Commitment to Deviant Behavior in Audit at Foreign Affiliated Public Accountants in Medan, Indonesia. 292(Agc), 416–423. https://doi.org/10.2991/agc-18.2019.64
Sitorus, S. U. (2016). Pengaruh Time Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control dan Self Esteem in Relation to Ambition terhadap Terjadinya Penghentian Prematur Atas Prosedur (Premature Sign Off). Jom FEKON, 3(1), 1051–1065.
Wu, X. D., Guo, J. L., Meng, J., & Chen, G. Q. (2019). Energy use by globalized economy: Total-consumption-based perspective via multi-region input-output accounting. Science of the Total Environment, 662, 65–76. https://doi.org/10.1016/j.scitotenv.2019.01.108
Wulandhari, D. A., Kuntadi, C., & Pramukty, R. (2023). Literature Review: Pengaruh Integritas, Obyektivitas Dan Etika Auditor Terhadap Kualitas Hasil Audit Internal. Jurnal Economina, 2(6), 1258–1268. https://doi.org/10.55681/economina.v2i6.595
Zega, W. (2023). The Influence of Good Corporate Governance, The Role of Internal Au-dit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends. International Business and Accounting Research Journal, 7(1), 37–51. http://journal.stebilampung.ac.id/index.php/ibarj
Published
2024-01-11
How to Cite
Olivia, L., & Halimatusyadiah, H. (2024). PENGARUH PERILAKU ETIS AUDITOR, TEKANAN WAKTU DAN TIPE KEPRIBADIAN TERHADAP PREMATUR AUDIT. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1-15. https://doi.org/10.31955/mea.v8i1.3618
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