Title: Analysis of the Influence of Determinants on the Decline in Audit Quality with Fatigue as a Mediating Factor
Authors: Angela Isabel Elinda
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
Reduced Audit Quality is an act of decreasing audit quality considered as a deliberate practice because it reduces the quality of audit work, thereby increasing the possibility of an inappropriate opinion on financial statements. Stress (role ambiguity, role conflict, role overload) will indirectly make auditors take actions to reduce audit quality because they cannot complete audit procedures within the specified time. Excessive role stress will cause fatigue (burnout). Therefore, resilience and organizational commitment are needed. Resilience is needed to be able to survive stressful conditions and reduce the possibility of auditors engaging in dysfunctional behavior. High organizational commitment will have an impact on positive work attitudes in the organization with their willingness to complete work. This study was conducted by distributing questionnaires to auditors working at Public Accounting Firms in Surabaya and Sidoarjo using Google Forms. The population and sample in this study were auditors working at Public Accounting Firms in Surabaya and Sidoarjo. Hypothesis testing was carried out using the Partial Least Square test with the help of smartPLS software version 3.0. The results in this study found that resilience had a negative effect on fatigue (not significant) and a negative effect on reduced audit quality (significant). The role of stress has a positive effect on fatigue (significant) and a positive effect on reduced audit quality (not significant). Organizational commitment has a positive effect on fatigue (significant) and a negative effect on reduced audit quality (not significant). Fatigue does not mediate the relationship between fatigue resilience, the role of stress, and organizational commitment on reduced audit quality.
Keywords: reduced audit quality, the role of stress, burnout, resilience, organizational commitment
Sources: http://repository.unair.ac.id/97945/