Does Time Budget Pressure Moderate the Determinant Factor of Audit Quality?

Wijdania Meisyarah; Ratna  Mappanyukki

doi:10.55927/fjst.v3i7.10152

Authors

Wijdania Meisyarah Universitas Mercu Buana
Ratna Mappanyukki Universitas Mercu Buana

DOI:

https://doi.org/10.55927/fjst.v3i7.10152

Keywords:

Work-life Balance, Turnover Intention, Workload, Time Budget Pressure and Audit Quality

Abstract

The objective of this study is to empirically analyze the impact of work-life balance, turnover intention, and workload on audit quality. Additionally, the study aims to examine the moderating effect of time budget pressure on the relationship between work-life balance, turnover intention, workload, and audit quality. The research population comprised 81 active Public Accounting Firms based in South Jakarta. The sample consisted of 159 auditors selected through simple random sampling. Statistical analysis was conducted using Smart PLS version 4.1.0.0. The findings of the study are as follows: (1) Work-life balance positively impacts audit quality. (2) Turnover intention negatively impacts audit quality. (3) Workload positively impacts audit quality. (4) Time budget pressure does not moderate the relationship between work-life balance and audit quality. (5) Time budget pressure does not moderate the relationship between turnover intention and audit quality. (6) Time budget pressure does not moderate the relationship between workload and audit quality. This research suggests that future studies could explore other moderating variables besides time budget pressure. Additionally, auditors and Public Accounting Firms can utilize these findings to implement work-life balance strategies, manage turnover rates, and enhance skills to manage workload effectively.

Downloads

Download data is not yet available.

References

Ahlberg, A., & Hult, A.-L. (2021). Working from home and audit quality: A study of Swedish auditors with high home demands.

Ahmad, Y., Wawo, A., & Jannah, R. (2023). Pengaruh Pengalaman Dan Etika Profesi Terhadap Penghentian Prematur Sign Off Audit Prosedur Dengan Time Pressure Sebagai Varibel Moderasi. Indonesian Journal of Taxation and Accounting, 33–48.

Ahmada, R. U. (2021). Pengaruh Work from Home, Work-life Balance, dan Role ConflictTerhadap Kinerja Auditor dengan Motivasi KerjasebagaiVariabelModerasi (StudiEmpirisPadaInternalAuditorPT Bank X). Fakultas Ekonomi dan Bisnis uin jakarta.

Ameen, E. C., Jackson, C., Pasewark, W. R., & Strawser, J. R. (1995). An empirical investigation of the antecedents and consequences of job insecurity on the turnover intentions of academic accountants. Issues in Accounting Education, 10(1), 65.

Arens, A. A. (2022). Auditing and assurance services. North Carolina State University Deloitte Professor of Enterprise Risk Management.

Aswar, K., Fahmi Givari, A., Wiguna, M., & Hariyani, E. (2021). Determinants of audit quality: Role of time budget pressure. Problems and Perspectives in Management, 19(2), 308–319.

Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance, 21, 331–350.

CRMS. (2018). Manajemen Risiko Bagi Auditor Part 1.

Dewata, E., Jauhari, H., & Sari, Y. (2021). Penentu Kualitas Audit: Peran Akuntan Publik Di Era Revolusi Industri 4.0. Prosiding Simposium Nasional Akuntansi Vokasi-[SNAV], 9(1), 272–282.

Dewi, I. G. A. R. P., & Jayanti, L. G. P. S. E. (2021). Pengaruh Tekanan Anggaran Waktu Pada Stress Kerja Dan Dampaknya Terhadap Perilaku Reduksi Kualitas Audit. KRISNA: Kumpulan Riset Akuntansi, 13(1), 25–30.

Ege, M., Kim, Y. H., & Wang, D. (2022). Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality. Available at SSRN.

Fahruroji, D., Cheisviyanny, C., & Septiari, D. (2022). Faktor Determinasi Kualitas Audit. Wahana Riset Akuntansi, 10(1), 23–35.

Fisher, G. G. (2001). Work/personal life balance: A construct development study. Bowling Green State University.

Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.

Giovanni, A. C. (2022). PENGARUH AUDITOR PERFORMANCE, TURNOVER INTENTION, TEKANAN ANGGARAN WAKTU, DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI YOGYAKARTA DAN KOTA SEMARANG. Universitas Atma Jaya Yogyakarta.

Haeridistia, & Fadjarenie, A. (2019). The Effect of Independence, Professional Ethics & Auditor Experience on Audit Quality.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM).

Hegazy, M., ElDeeb, M., Hamdy, I., & Halim, Y. (2023). Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance. Journal of Accounting & Organizational Change, 19. https://doi.org/10.1108/JAOC-12-2021-0192

Juliantini, N. K. D., Sudana, I. P., Suprasto, H. B., & Putri, I. (2019). Gender and work-life balance: A phenomenological study on Balinese female auditor. International Journal of Social Sciences and Humanities, 3(2), 224–237.

Khavis, J. A., & Krishnan, J. (2021). Employee satisfaction and work-life balance in accounting firms and audit quality. Auditing: A Journal of Practice & Theory, 40(2), 161–192.

Kustinah, S. (2017). Pengaruh Locus Of Control Dan Turnover Intention Terhadap Perilaku Disfungsional Serta Dampaknya Terhadap Kualitas Audit. STAR, 14(2), 13–31.

Linden, C. Van, Vandenhaute, M.-L., & Zimmerman, A. (2022). Audit Firm Employee Turnover and Audit Quality.

Ma, T., Wan, C., Wang, Y., & Zhao, Y. (2022). Individual Auditor Turnover and Audit Quality–Large Sample Evidence from US Audit Offices. Available at SSRN.

Manullang, A. (2018). An analysis of the influence of audit capacity stress, size of the company and the independence of audit committee upon audit quality at company banking listed on BEI (Indonesia Stock Exchange) for the period of 2012 –2016. The Accounting Journal of BINANIAGA, 03.

Mintz, S. M., Miller, W. F., & Shawver, T. J. (2023). Rethinking the 150-Hour Requirement for CPA Licensure. The CPA Journal, 93(9/10), 28–35.

Nagy, A. L., Sherwood, M. G., & Zimmerman, A. B. (2023). CPAs and Big 4 office audit quality. Journal of Accounting and Public Policy, 42(2), 107018.

Nehme, R., Mutawa, A. Al, & Jizi, M. (2016). Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country. The Journal of Developing Areas, 373–388.

Nouri, H., & Parker, R. (2020). Turnover in public accounting firms: a literature review. Managerial Auditing Journal, 35, 294–321. https://doi.org/10.1108/MAJ-03-2018-1823

Puspita, N. W. A., Rustiarini, N. W., & Dewi, N. P. S. (2023). Stres Kerja, Gaya Kepemimpinan dan Perilaku Disfungsional Audit: Tekanan Anggaran Waktu sebagai Pemoderasi. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 5(2), 385–402.

Putra, I., & Wirakusuma, M. G. (2022). Pengaruh Work-Life Balance dan Internal Locus Of Control Pada Perilaku Etis Auditor. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(11), 1392–1399.

Rindawan, F. P. (2018). Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional. Jurnal Ekonomi Modernisasi, 14(1), 28–39. https://doi.org/10.21067/jem.v14i1.2386

Rini, R., Yustina, A. I., & Santosa, S. (2020). How Work Family Conflict, Work-Life Balance, and Job Performance Connect: Evidence from Auditors in Public Accounting Firms. Jurnal ASET (Akuntansi Riset), 12(1), 144–154.

Rizky, M. A., & Astuti, C. D. (2023). Pengaruh Kompetensi Auditor, Workload, dan Time Budget Pressure, Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Pemoderasi. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(2), 514–526.

Saputro, K. B., & Mappanyukki, R. (2022). The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception.

Sari, N. Y., & Darya, K. (2020). Pengaruh Client Importance, Spesiallsasi lndustri Auditor dan Workload terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEl) Periode Tahun 2016-2018. Jurnal Keuangan Dan Perbankan, 16(2), 99–114.

Sari, S. P., Sudarma, M., & Andayani, W. (2021). The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. International Journal of Research in Business and Social Science (2147-4478), 10(6), 205–212.

Sayyida, S., & Anekawati, A. (2012). Penggunaan Analisis Structural Equation Modelling (SEM) Dalam Mengidentikasi Pengaruh Variabel Moderasi Struktur Desentralisasi Terhadap Hubungan Partispasi Dalam Penyusunan Anggaran Dan Kinerja Manajerial SKPD Di Kabupaten Sumenep. Prosiding Univeritas Wiraraja, 1(1).

Shirom, A. (2010). Employee burnout and health: Current knowledge and future research paths. Contemporary Occupational Health Psychology: Global Perspectives on Research and Practice, 1, 59–76.

Su’daa, S. N. (2023). PENGARUH INDEPENDENSI, LOCUS OF CONTROL, DUE PROFFESIONAL CARE, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABEL MODERASI (Studi pada Auditor Kantor Inspektorat Pekalongan dan Sekitarnya). Unikal National Conference, 1254–1262.

Wiguna, I. K. A., Yasa, I. B. A., & Suardani, A. A. P. (2019). Time budget pressure as moderating variable on the effect of professionalism, experience and audit fee on audit quality. Journal of Applied Sciences in Accounting, Finance, and Tax, 2(2), 101–108.

Yatimah, M., Latifaturrohmah, D. F., Wijaya, M. I., & Khoiriawati, N. (2022). Pengaruh Tujuan Audit dan Tanggung Jawab Auditor Terhadap Kualitas Laporan Keuangan. Research in Accounting Journal (RAJ), 2(3), 381–386.

Zainudin, A. D. P. A., Aswar, K., Lastiningsih, N., Sumardjo, M., & Taufik, T. (2021). Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure. Problems and Perspectives in Management, 19(4), 519–529.