The impact of workload and external locus of control on premature sign off audit mediated by emotional intelligence
Abstract
Auditors must be professionally responsible for clients completing their duties to produce audit reports because of the magnitude of client demands for the work performed by auditors. Inappropriate time pressures cause auditors to create work that is not optimal and cause auditors to take dysfunctional actions. This action can occur for many reasons, one of which is due to the high workload and the influence from within the auditor himself. Therefore, auditors must have high emotional intelligence to prevent this from happening. This study aims to ascertain and test the effect of workload and external locus of control on premature sign-off audits with emotional intelligence as a mediator. The population in this study are auditors with domiciles in West Kalimantan; the criteria are auditors who work actively in public accounting firms, companies, and government agencies. Data acquisition requires a sample of 74 auditors. Partial Least Square (PLS) is used to analyze data using the SmartPLS version 4 analysis tool.
Downloads
References
Alfindo, M. K., & Putra, B. I. (2023). Analysis Of Physical And Mental Workload Using Nasa-Tlx And Cvl Methods In Umkm Berkah Toys. Procedia of Engineering and Life Science, 3. https://doi.org/10.21070/pels.v3i0.1367
Alimbudiono, R. S., Tania, P., Hastuti, M. E., & Dewi, G. C. (2022). Exploration of Emotional Intelligent To Do Difficult Auditing Service. International Journal of Professional Business Review, 7(4), 1–14. https://doi.org/10.26668/businessreview/2022.v7i3.e571
Bar-on, R. (2002). Bar On Emotional Quotient Inventory: Short (BarOn EQi: S). American Phsychological Asssoscation, June. https://doi.org/https://psycnet.apa.org/doi/10.1037/t03760-000
Brody, Gaurav G, S. (2020). The influence of emotional intelligence on auditor performance. Accounting and Management Information Systems, 19(3), 543–565. https://doi.org/http://dx.doi.org/10.24818/jamis.2020.03005
de Dios-Duarte, M. J., Arias, A., Durantez-Fernández, C., Niño Martín, V., Olea, E., Barba-Pérez, M. Á., Pérez-Pérez, L., Cárdaba-García, R. M., & Barrón, A. (2022). Flare-Ups in Crohn’s Disease: Influence of Stress and the External Locus of Control. International Journal of Environmental Research and Public Health, 19(20). https://doi.org/10.3390/ijerph192013131
Dina Safitri, Rohmah, S., & Salta, S. (2024). The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator. Indonesian Journal of Business Analytics, 4(2), 381–400. https://doi.org/10.55927/ijba.v4i2.8730
Dr. Osly Usman M.Bus Mgt., M. B. S. (2020). Effect of Self Efication, Locus of Control and Emotional Intelligence on Procrastination. Office Administration Study S1 Program, Faculty of Economics, University of Jakarta.
Eva Marin Sambo, & Ariputra, E. (2024). Pengaruh Time Budget Pressure dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik di Kota Makassar. Insan Cita Bongaya Research Journal, 3(3), 187–197. https://doi.org/10.70178/icbrj.v3i3.102
Fauzan, R. (2023). The Effect of Emotional Intelligence and Financial Compensation on Work Motivation and Employee Performance. Ilmiah Mahasiswa Pendidikan Sejarah, 8(4). https://jim.usk.ac.id/sejarahJIMPS:Jurnal
Gong, S., Ho, N., Jin, J. Y., & Kanagaretnam, K. (2022). Audit quality and COVID-19 restrictions. Managerial Auditing Journal, 37(8), 1017–1037. https://doi.org/10.1108/MAJ-11-2021-3383
Hair. (2021). Review of Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. In Structural Equation Modeling: A Multidisciplinary Journal (Vol. 30, Issue 1). https://doi.org/10.1080/10705511.2022.2108813
Handoko, B. L., Lesmana, T., & Kosasih, V. (2019). Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion. International Journal of Engineering and Advanced Technology, 9(2), 1486–1491. https://doi.org/10.35940/ijeat.b3494.129219
Hidayat, W., Fitri, & Bakri, U. R. (2020). The Analysis of Auditor Emotional Intelligence Using The Rasch Model. Journal of Management & Business, 3(3), 342–352.
Idrus, S., Pulungan, D. R., Muliany, F., Irdhayanti, E., & Ginanjar, S. (2024). THE EFFECT OF BURNOUT ON EMPLOYEE PERFORMANCE WITH WORKLOAD AS A MODERATING VARIABLE. 08(03), 1–9.
Irpan, Buyung Sarita, Juharsah, Noval Nur, Nasrul, & Nursaban Rommy Suleman. (2022). The role of training, work discipline, workload, and emotional intelligence on the performance. World Journal of Advanced Research and Reviews, 16(3), 873–883. https://doi.org/10.30574/wjarr.2022.16.3.1392
Isam Al-Qatamin, K., & Isam AL-Qatamin, K. (2020). The Impact of Time Pressure on the Audit Quality: A Case Study in Jordan. Article in IOSR Journal of Business and Management, 22(1), 8–16. https://doi.org/10.9790/487X-2201050816
Izzah, M. H., & Laily, N. (2020). Premature Sign-Off of Audit Procedure. Jabe (Journal of Accounting and Business Education), 4(2), 69. https://doi.org/10.26675/jabe.v4i2.8173
Janie, D. N. A., & Isgiyarta, J. (2019). Impact of the personality, professionalism, and spirituality on dysfunctional behaviour (A case study of indonesian accountants). Humanities and Social Sciences Reviews, 7(5), 12–23. https://doi.org/10.18510/hssr.2019.752
Jelanti, D. (2023). THE INFLUENCE OF PROFESSIONAL ETHICS, EMOTIONAL INTELLIGENCE AND PROFESSIONALISM ON THE DECISION MAKING OF GIVING AUDITOR OPINION (Case Study at KAP Registered in the Ministry of Finance and Located in Tangerang City). Social Sciences and Business, 2(4), 790–802. https://ojs.transpublika.com/index.php/JHSSB/
Kumalawati, L., Sudarma, M., Rahman, A. F., & Iqbal, S. (2024). The Effect of Workload, Level of Audit Fees and Audit Risk on Audit Quality: An Empirical Study of a Public Accounting Office in East Java-Indonesia. Australasian Business, Accounting and Finance Journal, 18(2), 237–248. https://doi.org/10.14453/aabfj.v18i2.14
Mulyadi, R. (2023). The Effect of Auditor Experience, Auditor Workload and Auditor Incentives on Professional Skepticism. 1(3).
Nehme, R., Kozah, A. E., Sadaka, S., & Michael, A. (2023). Accountants’ Behaviour, Performance Evaluation and Educational System. Australasian Accounting, Business and Finance Journal, 17(3), 3–22. https://doi.org/10.14453/aabfj.v17i3.02
Nugrahanti, T. 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. https://doi.org/10.7176/rjfa/11-6-03
Pranyanita, A. I., & Sujana, I. K. (2019). Pengaruh Sifat Machiavellian, Time Budget Pressure, Loc Pada Dysfunctional Audit Behavior, Akuntan Publik Di Bali. E-Jurnal Akuntansi, 26, 1161. https://doi.org/10.24843/eja.2019.v26.i02.p12
Raj, Ngurzikpuii, D. R. (2024). To Explore the Relationship Between Emotional Intelligence, Social Anxiety, and Locus of Control Among Young Adults. International Journal of Interdisciplinary Approaches in Psychology (IJIAP_, 2(5), 53–54.
Ramadhani, R., & Ananda Fatimah, S. (2022). Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit Di Indonesia. Jurnal GeoEkonomi, 13(2), 211–220. https://doi.org/10.36277/geoekonomi.v13i2.197
Reina, R., & Kuntadi, C. (2024). Faktor-Faktor Yang Mempengaruhi Keputusan Audit: Good Corporate Governance, Etika Profesi Dan Kecerdasan Emosional. Jurnal Ekonomi, Akuntansi, Dan Perpajakan (JEAP), 1(2), 135–146. https://doi.org/10.61132/jeap.v1i2.102
Rimende, J., & Indarto, S. L. (2021). Analysis of Factors Influencing Premature Sign Off: Locus of Control as Moderating Variable. International Journal of Business and Economy, 3(4), 227–240. http://myjms.mohe.gov.my/index.php/ijbec%0AANALYSIS
Rustiarini, N. W., Putra, I. G. C., & Astakoni, I. M. P. (2021). Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior. ATESTASI : Jurnal Ilmiah Akuntansi, 4(2), 132–144. https://doi.org/10.33096/atestasi.v4i2.679
Sari, N. Y., & Darya, K. (2023). Pengaruh Client Importance, Spesiallsasi lndustri Auditor dan Workload terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEl) Periode Tahun 2016-2018. Jurnal Keuangan Dan Perbankan, 16(2), 99. https://doi.org/10.35384/jkp.v16i2.316
Syahdina, A., & Kinima, P. (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. https://doi.org/10.30813/jab.v12i1.1511
Tjan, J. S., Sukoharsono, E. G., Rahman, A. F., & Subekti, I. (2019). An analysis of the factors which influence dysfunctional auditor behavior. Problems and Perspectives in Management, 17(1), 257–267. https://doi.org/10.21511/ppm.17(1).2019.22
W Rakhmanto;, T. R. (2024). Pengaruh Keseimbangan Kehidupan Kerja terhadap Kinerja Auditor dengan Stres Kerja Sebagai Variabel Mediasi. 4(1), 72–88.
Wulandari, D. F., & NR, E. (2023). Pengaruh Locus of Control, Kinerja Auditor dan Etika Profesi terhadap Perilaku Disfungsional Auditor: Studi Empiris pada KAP di Kota Padang. Jurnal Eksplorasi Akuntansi, 5(4), 1703–1717. https://doi.org/10.24036/jea.v5i4.1184
Yustina, A. I., & Sutarsa, I. K. (2020). the Role of Professional Commitment and Suspension of Judgment in Decreasing Auditors’ Premature Sign-Off. Jurnal Akuntansi, 10(2), 153–164. https://doi.org/10.33369/j.akuntansi.10.2.153-164
Zhao, M., Li, Y., & Lu, J. (2022). The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing. Frontiers in Psychology, 13(December), 1–13. https://doi.org/10.3389/fpsyg.2022.1082889
