Workload and Conflict of Interest: A Case Study in a Public Accounting Office in Bali
Journal: International Journal of Multidisciplinary Research and Publications (Vol.5, No. 4)Publication Date: 2022-10-15
Authors : Ni Luh Putu Ratna Wahyu Lestari; Ni Made Vita Indriyani;
Page : 155-158
Keywords : ;
Abstract
The number of KAPs who violate the rules during the audit process which causes audit failures or audit deficiencies. This phenomenon causes the reliability of the information presented in the resulting financial statements to decrease, thereby causing a decline in public confidence in the auditor profession due to the discrepancy in public expectations of the quality of the audit produced. The phenomena that occur show a conflict of interest between the auditor and the client. In addition, the existence of violations that occurred during the audit process is also suspected to occur due to the high workload of a KAP, causing fatigue for the auditor and reducing the auditor's ability to find errors and irregularities in the financial statements. This study aims to determine the effect of conflict of interest and workload on auditor performance. The population in this study are auditors who work at KAP in Bali Province. The sampling technique used is non-probability sampling. To answer the research hypothesis using an analytical tool, namely Multiple Linear Regression. The results showed that the conflict of interest had a positive and insignificant effect on auditor performance and workload had a positive and significant effect on the auditor's performance.
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Last modified: 2022-11-02 16:05:35