The Influence of Audit Fees, Audit Time Budget Pressure and Spirituality at Work on Dysfunctional Behavior Auditors and Implications on Quality Audit

Abstract

The quality auditor and auditor dysfunctional behaviors associated with audit fees, audit time budget pressure and spirituality in the workplace has been studied. This study aimed to get empirical evidence whether the cost of the audit, perceived time budget pressure auditor and spiritual workplace has a direct impact on the perceived dysfunctional behavior and the implication auditor to audit quality. The scope of this study involved the Public Accounting Firm in five (5) major cities in Java, namely: Jakarta, Bandung, Semarang, Surabaya and Tangerang. Inferential analysis used in this study to test the hypothesis, which is done by using the approach of Structural Equation Modeling (SEM). Specification models using LISREL program that has two languages, programming languages and SIMPLIS LISREL. The results show that audit costs directly affect the auditor dysfunctional behavior, characterized by the value of the path coefficient = 0.129 and t_count (2,449) > t_table at α = 0.05 (1.967), audit time budget pressure directly affects the dysfunctional behavior of auditors, which characterized by a path coefficient = 0.170 and t_count (3,726) > t_table at α 0.01 (2.596) and spirituality in the workplace directly influence the auditor dysfunctional behavior, which is characterized by the value of the path coefficient = -0.516, and the value of t_count (-5,628) > t_table α 0.01 (2.596). This means that the repair cost of the audit, budget pressures and spirituality will be followed by improvements dysfunctional behavior that needs more attention and enhanced continuously.