The Impact of External Locus of Control, Professional Commitment, and Acceptance of Client Explanations on Premature Audit Sign-Off Among Public Auditors: The Moderating Role of Time Budget Pressure
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Dec 28, 2024
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Abstract
Auditors hold a critical role in providing objective assessments of financial statement accuracy and fairness. However, audit integrity faces challenges, notably premature sign-off, which risks compromising audit validity and potentially leading to inaccurate financial statements that affect stakeholders. This study examines factors influencing premature sign-off, specifically external locus of control, professional commitment, and a tendency to readily accept client explanations, with time budget pressure as a moderating variable. Using survey data from 72 auditors in Semarang public accounting firms, hypotheses were tested through multiple regression and moderation analysis. Findings reveal that external locus of control and readily accepting client explanations positively influence premature sign-off, while professional commitment has a significant negative effect. Time budget pressure significantly moderates the relationships between external locus of control and professional commitment with premature sign-off, though it does not significantly affect the relationship with readily accepting client explanations. These insights enhance understanding of auditor behavior and audit quality.
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References
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Ahmad, Yunikartika, Andi Wawo, and Raodahtul Jannah. 2023. “Pengaruh Pengalaman Dan Etika Profesi Terhadap Penghentian Prematur Sign Off Audit Prosedur Dengan Time Pressure Sebagai Varibel Moderasi.” Indonesian Journal of Taxation and Accounting 1(1):33–48. doi: 10.61220/ijota.v1i1.2023b4.
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Aisyiyah, Qiftiyatul. 2019. “Pengaruh Pengalaman, Etika Profesi, Time Budget Pressure, Risiko Kesalahan Terhadap Kualitas Audit.” Jurnal Ilmiah Dan Riset Akuntansi 8(8):1–21.
Al-Qatamin, Khaled Isam, Zalailah Salleh, and Azwadi Ali. 2021. “The Impact of Auditors’ Industry Knowledge and Experience on Premature Sign-Offs: Evidence from Jordan.” International Journal of Business and Society 22(3):1569–88. doi: 10.33736/ijbs.4322.2021.
Andani, Ni Made Surya, and I. Made Mertha. 2014. “Pengaruh Time Pressure, Audit Risk, Professional Commitment Dan Locus of Control Pada Penghentian Prematur Atas Prosedur Audit.” E-Jurnal Akuntansi Universitas Udayana 6(2):185–96.
Aswar, Khoirul, Fahmi Givari Akbar, Meilda Wiguna, and Eka Hariyani. 2021. “Determinants of Audit Quality: Role of Time Budget Pressure.” Problems and Perspectives in Management 19(2):308–19. doi: 10.21511/ppm.19(2).2021.25.
Christianti. 2021. “‘Pengaruh Risiko Audit, Tekanan Waktu, Pengalaman Auditor Dan Equity Sensitivity Terhadap Penghentian Prematur Atas Prosedur Audit (Studi Kasus Pada Kap Jakarta Selatan).’” 16(19):64–71. doi: 10.47492/jip.v2i2.699.
Ekadana. 2021b. “Pengaruh Time Pressure, Profesional Commitment Dan Locus Of Control Terhadap Penghentian Prematur Prosedur Audit.” Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia Edisi Juli 2021 e-ISSN 279:304–17.
Ekayani et al. 2023. “The Role of Time Budget Pressure in Moderating the Influence of Independence and Competence on Audit Quality in Bali Regional Public Accounting Firms.” International Journal of Social Science And Human Research 06(01):504–9. doi: 10.47191/ijsshr/v6-i1-66.
Hartanto, Ongky. 2018. “Pengaruh Locus of Control, Tekanan Anggaran Waktu Komitmen Profesional, Terhadap Perilaku Disfungsional Auditor.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 20(4):473–90. doi: 10.24034/j25485024.y2016.v20.i4.59.
Hendryadi, Hendryadi. 2017. “Pengembangan Skala Locus of Control.” Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 2(3):417–24. doi: 10.36226/jrmb.v2i3.76.
Hikmayah, Nofiati, and Khoirul Aswar. 2020. “The Impact of Factors on the Audit Quality in Indonesia: The Moderating Effect of Professional Commitments.” International Journal of Academic Research in Accounting, Finance and Management Sciences 9(4):285–93. doi: 10.6007/ijarafms/v9-i4/6916.
Jati, I. Ketut, and Herkulanus Bambang Suprasto. 2020. “Time Budget Pressure on Audit Quality with Audit Structure, Independence, and Audit Supervision as Moderating Variable.” International Research Journal of Management, IT and Social Sciences 7(6):21–32. doi: 10.21744/irjmis.v7n6.997.
Karim et al. 2015. “Factors Contributing to Premature Sign-off of Audit Procedure: Evidence from Malaysia.” Advanced Science Letters 21(5):1243–46. doi: 10.1166/asl.2015.5991.
Kusuma Wardani, Anisa. 2013. “Decision of Sign Off Premature Based on Audit Risk and Time Budget Pressure By the Public Accountant Firms in East Kalimantan.” Journal of Economics, Business, and Accountancy | Ventura 16(2):299. doi: 10.14414/jebav.v16i2.187.
Lasdi et al. 2016. “Pengaruh Tindakan Supervisi Dan External Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit Pada Auditor Di Surabaya.” Jurnal Akuntansi Kontemporer (Jako) 8 (2):108–15. doi: https://doi.org/10.33508/jako.v8i2.2587.
Mulyadi et al. 2020. “Pengaruh Tekanan Anggaran Waktu, Locus Of Control, Dan Komitmen Profesional Terhadap Perilaku Penurunan Kualitas Audit Pada PT PLN Unt Distribusi Jabar Dan Banten.” Malaysian Palm Oil Council (MPOC) 21(1):1–9.
Noviani, Serly, and Siti Aminah. 2023. “Pengaruh Opini Audit-Pergantian Auditor Dan Return On Assets (ROA) Terhadap Audit Delay.” Jurnal Akuntansi Dan Teknologi Keuangan Vol 1, No(ISSN 2962-4487 (Media Online)):83–91. doi: 10.56854/atk.v1i2.165.
Nugrahanti, Trinandari P. 2020. “Dysfunctional Audit Behavior and Sign Off Premature Audit Procedures: Case Study of Jakarta Public Accounting Firm.” Research Journal of Finance and Accounting 11(6):21–31. doi: 10.7176/rjfa/11-6-03.
Rahim, Syamsuri, Nur Wahyuni, and Zukifli Habie. 2023. “Pengaruh Time Pressure Dan Risiko Audit Terhadap Premature Sign Off Prosedure Audit Pada Kap (Kantor Akuntun Publik) Sulawesi Selatan Di Makassar.” AKMEN Jurnal Ilmiah 20(1):39–51. doi: https://doi.org/10.37476/akmen.v20i1.3763.
Respati, Novita Wening Tyas. 2011. “Pengaruh Locus of Control Terhadap Hubungan Sikap Manajer, Norma-Norma Subyektif, Kendali Perilaku Persepsian, Dan Intensi Manajer Dalam Melakukan Kecurangan Penyajian Laporan Keuangan.” Jurnal Akuntansi Dan Keuangan Indonesia 8(2):123–40. doi: 10.21002/jaki.2011.08.
Satria, Denny Novi, and Kiki Nabilla Putri. 2022. “Pengaruh Time Pressure, Audit Risk, Dan Locus of Control Terhadap Penghentian Premature Prosedur Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Barat.” Jurnal Revenue : Jurnal Ilmiah Akuntansi 3(1):210–19. doi: 10.46306/rev.v3i1.103.
Shannak, Rifat O., and Ammar Al-Taher. 2012. “Factors Affecting Work Locus of Control: An Analytical and Comparative Study.” Jordan Journal of Business Administration 8(2):2012–2373.
Sukatin, Nurkhalipah, Ayu Kurnia, Delfa Ramadani, and Fatimah. 2022. “Pengaruh Audit Risk, Locus Of Control Dan Materialitas Terhadap Penghentian Premature Prosedur Audit.” Jurnal Ilmiah Multi Disiplin Indonesia 1(9):1278–85. doi: DOI:10.25105/jat.v4i1.4970.
Syahdina, Aang, and Pohinia Kinima. 2019. “Pengaruh Tekanan Waktu, Prosedur Review Dan Kontrol Kualitas, Komitmen Profesional, Dan External Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit.” Jurnal Akuntansi Bisnis 12(1):77–94. doi: 10.30813/jab.v12i1.1511.
Yauwtanthy, Maria Angelina. 2022. “Effect of Time Pressure, Audit Risk and Materiality to Disclosure Prematures to Audit Procedures.” Indonesian Journal of Business, Accounting and Management 1(01):49–54. doi: 10.36406/ijbam.v1i1.124.
Yustina. 2018. “Profesionalisme Terhadap Penghentian Prematur Atas Prosedur Audit ( Studi Empiris Pada Internal Auditor Di Perusahaan Dki Jakarta Tahun 2017 ).” Jurnal Muara Ilmu Ekonomi Dan Bisnis 2(2):499–508. doi: 2579-6232.
Yustina, Andi Ina, and Irina Kristela Sutarsa. 2020. “The Role of Professional Commitment and Suspension of Judgment in Decreasing Auditors’ Premature Sign-Off.” Jurnal Akuntansi 10(2):153–64. doi: 10.33369/j.akuntansi.10.2.153-164.
Zickuhr, By Kathryn Michael. 2016. “Effect of Time Budget Pressure and Locus of Control of Auditor Dysfunctional Behaviors (Survey on Legislative Auditor BPKP Gorontalo Province) Ratna.” 7(June):6–13.