PERILAKU DISFUNGSIONAL AUDITOR DAN KUALITAS AUDIT BADAN PEMERIKSA KEUANGAN PERWAKILAN SULAWESI SELATAN

Abstract

This study aims to analyze the effects of time budget pressure, auditor competence, organizational commitment, and professional ethics on dysfunctional auditor behavior and audit quality. The study employed a quantitative approach using primary data obtained through an online questionnaire distributed to 90 auditors at the Audit Board of the Republic of Indonesia (BPK), South Sulawesi Representative Office. A total of 60 questionnaires were returned and analyzed using multiple linear regression.

The results show that time budget pressure has a positive and significant effect on dysfunctional auditor behavior and audit quality. Auditor competence has a negative and significant effect on dysfunctional auditor behavior but has no effect on audit quality. Organizational commitment has no effect on dysfunctional auditor behavior but has a positive and significant effect on audit quality. Auditor professional ethics has a negative and significant effect on dysfunctional auditor behavior and a positive and significant effect on audit quality. This study is limited to auditors at the BPK South Sulawesi Representative Office and relies on respondents’ perceptions. Future research is recommended to broaden the scope by including several BPK representative offices and to consider other relevant variables to provide a more comprehensive explanation of dysfunctional auditor behavior and audit quality.

Keywords: Dysfunctional Auditor Behavior; Audit Quality; Time Budget Pressure; Auditor Competence; Organizational Commitment; Professional Ethics