TIME BUDGET PRESSURE, AUDITOR LOCUS OF CONTROL AND REDUCED AUDIT QUALITY BEHAVIOR

The purpose of this study is to examine the effect of audit time budget pressure and locus of control on reduced audit quality behavior. This study also examines the role of the auditor's locus of control in moderating the relationship between time budget pressure and reduced audit quality behavior.m240 respondents for current study where auditors in Indonesia served as the sample. Research instruments are developed and managed by site visits or mail services. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling and Ping method used to estimate moderating effects estimation. The results of this study indicate that the reduced audit quality behavior occurs in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and reduced audit quality behavior. Locus of control is not directly related to reduced audit quality behavior. The interaction between the locus of control and the audit time budget pressure has a significant effect on the reduced audit quality behavior. Participated auditors in this research are categorized the as auditors performed in small and medium scale public accounting firms. Yet, present study has not covered all the characteristics of the auditor's work environment and other natures that may have an impact on the auditor's acceptance of the reduced audit quality behavior. Future research is expected to expand the research area on large-scale public accounting firms This study has deployed locus of control as a moderating variable in terms of time budget pressure and reduced audit quality behavior.