Behaviour models of audit quality reduction associated with auditor’s work stress

The current study’s main aim is to examine a behaviour model of reducing audit quality in
relation to auditor work stress. The study was performed in 2020 and the cases in the current research
were auditors of the Audit Board of the Republic of Indonesia (BPK), auditors of the Development Finance
Audit Board (BPKP) and public accounting firm (KAP) auditors in South Sulawesi Province. The sample
numbers is determined according to the sample size needed via data investigation employing the Partial
Least Square approach, using a random sampling method. The data collected by utilizing a questionnaire
and questionnaire data, which can be analyzed as many as 97. The output of this study indicate: (1) the long
period pressure cause increase auditor working stress; (2) the long period pressure cause the reduction
of audit quality behaviour; (3) the long period conflict cause increase auditors’ working stress; (4) the high
role conflict cause increasement the audit quality reduction behaviour; (5) external locus of control cause
increasement auditors’ working stress; (6) external locus of control will increase audit quality reduction
behaviour, and (7) high work stress cause reduction of audit quality behaviour.
Keywords: Time Pressure; Role Conflict; External Locus of Control; Auditor Work Stress; Audit Quality
Reduction Behaviour