PENGARUH TEKANAN WAKTU TERHADAP KUALITAS AUDIT DENGAN SELF EFFICACY DAN TASK COMPLEXITY SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada KAP Wilayah Jakarta dan Padang)

Abstract

Self efficacy and task complexity are the two things that must be held to an auditor. During  the examination of audit, auditors are often faced the condition that they have to work and finish it on time. The impact is turn up the pressure time and create audit quality reduction behavior. This data’s research were gathered through questionnaires using purposive sampling distribute among KAPs (Public Accountant Officer) in Jakarta dan Padang City and also by email addresses that published in Bapepam’s web. There were 63 questionnaires distributed and 55 were returned and able to analyze using multiple regression analysis. Result showed that time pressure influenced audit quality. But, interaction between time pressure and self efficacy or task complexity were not influence to audit quality.

 

Keyword: time pressure, audit quality,  reduction behavior, self efficacy, task complexity.