Title: Analysis of the Influence of Determinants on Decreasing Audit Quality with Fatigue as a Mediating Factor

Author: 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 the act of reducing audit quality which is considered a deliberate practice because it reduces the quality of audit work thereby increasing the possibility of an inappropriate opinion on financial reports. Stress (role ambiguity, role conflict, role overload) will indirectly cause auditors to take action to reduce audit quality because they are unable to complete audit procedures within the specified time. Excessive stress will cause fatigue (burnout). Therefore, organizational resilience and commitment is needed. Resilience is needed to be able to survive under stressful conditions and the auditor is less likely to carry out dysfunctional behavior. High organizational commitment will have an impact on a positive work attitude in the organization with its willingness to complete the work. This research was carried out by distributing questionnaires to auditors who work at KAP Surabaya and Sidoarjo using Google Form. The population and sample in this research are auditors who work at the Surabaya and Sidoarjo Public Accounting Firms. Hypothesis testing was carried out using the Partial Least Square test with the help of SmartPLS version 3.0 software. The results of 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 resistance, 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/