ANNISA PERSIANI, 040913097 (2013) THE INFLUENCE OF TIME BUDGET PRESSURE TOWARDS REDUCED AUDIT QUALITY (RAQ) BEHAVIORS AND UNDERREPORTING OF AUDIT TIME AMONG INDONESIAN AUDITORS. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Dysfunctional behaviors such as premature sign-off, reducing scope of work performed, making superficial reviews, failing to research an accounting principle, failing to obtain sufficient evidence and underreporting of audit time have consistently shown the serious negative consequences in the auditing profession. Some of the previous researches in similar study suggested that time budget pressure is associated with the occurrence of those behaviors. The objectives of the research are to examine and explain the effect of time budget pressure towards reduced audit quality (RAQ) behaviors and Underreporting of audit time among Indonesian auditors. This research is using quantitative method. Questionnaire is used to collect data. The sample is 78 auditors at 17 Public Accounting Firms in 5 cities in Indonesia. The result indicates that the time budget pressure has a significant influence towards RAQ behaviors and underreporting of audit time. The results suggest that RAQ behaviors and Underreporting does occur in Indonesia accounting firms, particularly at staff and senior level. Further questions examined why RAQ practices were used and what areas of the audit were likely to be subject to these practices.

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