Analysis Of The Influence Of Role Stress On Reduced  Audit Quality

Angela Isabel Elinda; Sri Iswati; Pikar Setiawan

doi:10.24912/ja.v23i2.593

Authors

Angela Isabel Elinda Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya
Sri Iswati Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya
Pikar Setiawan Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya

DOI:

https://doi.org/10.24912/ja.v23i2.593

Keywords: reduced audit quality, role conflict, role ambiguity, and role overload.

Abstract

Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.

Author Biographies

Angela Isabel Elinda, Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya

isawati@feb.unair.ac.id

Sri Iswati, Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya

SriIswati@gmail.com

Pikar Setiawan, Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya

Pikarsetiawan@gmail.com

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