Determinant Factors of Auditors' Behavior Underreporting of Time

Intan Septiana, Desrir Miftah, Julina Julina, Hesty Wulandari

Abstract


 

All actions taken by the auditor during the implementation of the audit program that can reduce audit quality, either directly or indirectly, are dysfunctional audit behavior. Underreporting of time is deviant behavior among auditors where an auditor does not report the actual time during an audit assignment, this is done partly to get a better performance review from the client. There are internal and external factors that can influence an auditor to engage in underreporting of time behavior. This research aims to examine the internal and external factors that influence underreporting of time behavior. Internal factors include spiritual, intellectual and emotional intelligence as well as professional skepticism, while external factors are time budget pressure. Through purposive sampling techniques, 63 auditors were selected as samples from the total population which also amounted to 63 auditors from 10 KAPs registered in Pekanbaru City. The data analysis technique used in this research is to use the Partial Least Square (PLS) approach with the SmartPLS 4 software tool to test the relationship between variables. This research found a negative influence of spiritual intelligence on underreporting of time behavior, a positive influence of time budget pressure on underreporting of time behavior. However, this research did not find the influence of intellectual intelligence, emotional intelligence and professional skepticism on underreporting of time behavior.

    

Keywords


Underreporting of Time, Spiritual Quotient, Intellectual Quotient, Emotional Quotient, Time Budget Pressure, Professional Skepticism

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DOI: https://doi.org/10.30596/miceb.v2i0.672

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