The Determination of Audit Consideration at Public Accounting Firm’s in Palembang City: Job Stress as a Mediation Variable

Mukhtaruddin, Mukhtaruddin and Anton Indra, Budiman and shohibul imam, imam (2022) The Determination of Audit Consideration at Public Accounting Firm’s in Palembang City: Job Stress as a Mediation Variable. Review of Integrative Business and Economics Research, 11 (3). pp. 213-230. ISSN 2304-1013

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Abstract

ABSTRACT Audit consideration is a mental process that involves decision-making and selection behavior. Consideration is a constant process of gathering information that includes feedback on previous acts, as well as decisions about whether or not to act. The psychological aspects of an auditor in the audit process are directly tied to audit considerations. There are many aspects that have an impact on audit consideration. Three independent variables and one mediation variable are the subject of this investigation. The purpose of this study is to investigate the effect of time budget pressure (TBP), compliance pressure (CP), and auditor experience (AE) on audit considerations (AC), with work stress (JS) serving as a mediating variable. The participants in this study were all auditors at Palembang's PAF. The total respondents are 52 auditors, and the sampling method is saturation sampling. Path analysis is used in this work, and bootstrapping techniques are used to test hypotheses on the mediating variables. The TBP, CP, AE, and JS all have an effect on AC, according to the findings of this study. JS is affected by TBP and AE. JS is unaffected by CP. Between TBP and AE, JS has a mediating influence on AC. JS has no effect on the relationship between CP and AC. Keywords: time budget pressure, compliance pressure, auditor experience, job stress, audit consideration

Item Type:	Article
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anton Indra Budiman
Date Deposited:	28 Jun 2024 02:48
Last Modified:	28 Jun 2024 02:48
URI:	http://repository.unsri.ac.id/id/eprint/147856

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