Ratih Kusumastuti¹, Imam Ghozali², Fuad ³

ABSTRACT

Many accounting scandals occurred all over the world and in Indonesia, particularly, show that there are auditor individuals doing actions which can reduce audit quality. This research was study about the acceptance of audit quality reduction behavior. This research aims to, first, analyze the effect of time budget pressure to the audit quality reduction behavior and second, to analyze the effect of interaction towards religious control and locus of control to the audit quality reduction behavior. This research was conducted by using survey method to the auditors who work in Public Accountant Firm (KAP) all over Indonesia. Unit of analysis in this research was junior auditors, senior auditors/supervisors, managers, and partners. Structural equation model that used in this research was WarpPLS that applied to analyze research data. The research result showed that, significantly, time budget pressure affected positively and significantly to the audit quality reduction behavior. Religious control proven to be significantly moderating the relationship between time budget pressure and audit quality reduction behavior. Locus of control significantly proven to be moderating the relationship between time budget pressure and audit quality reduction behavior. Model that presented in this research still has rich potentials to be modified or developed in a better way both developed by adding variables, adjusting proportion of sample number, changing the model, and replacing the research design with experimental design.

Keywords: Indonesian, Religious Control, Locus of Control, Time Budget Pressure, Audit Quality Reduction Behavior

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