PENGARUH KOMPLEKSITAS TUGAS, TIME BUDGET PRESSURE DAN GAYA KEPEMIMPINAN TERHADAP PERILAKU DISFUNGSIONAL AUDIT

  • Ni Made Putri Utami Dewi Universitas Mahasaraswati Denpasar
  • Ni Wayan Rustiarini Universitas Mahasaraswati Denpasar
  • Ni Putu Shinta Dewi Universitas Mahasaraswati Denpasar
Keywords: dysfunctional audit behavior, task complexity, time budget pressure and leadership style

Abstract

Audit dysfunctional behavior is behavior that occurs during the audit process where there is a mismatch between the audit program that has been determined and the audit program implemented. This behavior has a negative effect, namely a decrease in audit quality which results in dissatisfaction, reduced confidence, and doubts about the correctness of the information contained in the audited financial statements, thereby reducing public confidence in the profession of auditors. This study aims to examine and obtain empirical evidence of the effect of task complexity, time budget pressure and leadership style on dysfunctional audit behavior in public accounting firms in Bali. The research population is auditors who work at the Public Accounting Firm (KAP) in Bali who are registered in the IAPI Directory which are still active until 2020. The sample in this study was 86 respondents based on questionnaires that have been filled in and have returned which were determined based on the saturated sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that task complexity and time budget pressure had a positive effect on dysfunctional audit behavior. Leadership style has no effect on dysfunctional audit behavior.

Published
2021-02-28