Main Article Content
Abstract
This study aims to investigate whether time budget pressure, sleep quality, and ego depletion affect the quality of audit judgment. A quantitative approach was used to collect data from 100 auditors working in both Big Four and Non-Big Four accounting firms. We tested the hypothesis using the Sequential Equation Model-Partial Least Squares (SEM-PLS) technique. The results of this study showed that time budget pressure and sleep quality do not have a significant impact on audit judgment. However, ego depletion has a negative impact on audit judgment. These findings can be beneficial in two ways. Firstly, the study provides an early warning to the human resources department or partner of a public accounting firm about the current phenomenon among auditors. Secondly, other researchers who are interested in exploring factors influencing audit judgment during the high season or peak season can benefit from this study.
Keywords
Article Details
Copyright (c) 2023 Jurnal Akuntansi dan Auditing Indonesia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
- Baumeister, R. F. (2002). Yielding to Temptation: Self‐Control Failure, Impulsive Purchasing, and Consumer Behavior. Journal of Consumer Research, 28(4), 670–676. https://doi.org/10.1086/338209
- Baumeister, R. F., & Vohs, K. D. (2007). Self‐Regulation, Ego Depletion, and Motivation. Social and Personality Psychology Compass, 1(1), 115–128. https://doi.org/10.1111/j.1751-9004.2007.00001.x
- Baumeister, R. F., Wright, B. R. E., & Carreon, D. (2019). Self-Control “in the wild”: Experience Sampling Study of Trait and State Self-Regulation. Self and Identity, 18(5), 494–528. https://doi.org/10.1080/15298868.2018.1478324
- Bellesi, M., Vivo, L. D., Koebe, S., Tononi, G., & Cirelli, C. (2018). Sleep and Wake Affect Glycogen Content and Turnover at Perisynaptic Astrocytic Processes. Frontiers in Cellular Neuroscience, 12, 308. https://doi.org/10.3389/fncel.2018.00308
- Benington, J. H., & Heller, H. C. (1995). Restoration of Brain Energy Metabolism as the Function of Sleep. Progress in Neurobiology, 45(4), 347–360. https://doi.org/10.1016/0301-0082(94)00057-O
- Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of Time Budget Pressure on Audit Quality in Sweden. Journal of Management & Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4
- Buysse, D. J., Reynolds, C. F., Monk, T. H., Berman, S. R., & Kupfer, D. J. (1989). The Pittsburgh Sleep Quality Index: A New Instrument for Psychiatric Practice and Research. Psychiatry Research, 28(2), 193–213. https://doi.org/10.1016/0165-1781(89)90047-4
- Cullinan, C. (2004). Enron as A Symptom of Audit Process Breakdown: Can the Sarbanes-Oxley Act Cure the Disease? Critical Perspectives on Accounting, 15(6–7), 853–864. https://doi.org/10.1016/j.cpa.2003.06.007
- Davis, E. B., Kennedy, S. J., & Maines, L. A. (2000). The Relation between Consensus and Accuracy in Low-to-Moderate Accuracy Tasks: An Auditing Example. AUDITING: A Journal of Practice & Theory, 19(1), 101–121. https://doi.org/10.2308/aud.2000.19.1.101
- Gibbins, M. (1984). Propositions about the Psychology of Professional Judgment in Public Accounting. Journal of Accounting Research, 22(1), 103. https://doi.org/10.2307/2490703
- Gino, F., Schweitzer, M. E., Mead, N. L., & Ariely, D. (2011). Unable to Resist Temptation: How Self-Control Depletion Promotes Unethical Behavior. Organizational Behavior and Human Decision Processes, 115(2), 191–203. https://doi.org/10.1016/j.obhdp.2011.03.001
- Hair, J., Anderson, R., Black, B., & Babin, B. (2010). Multivariate Data Analysis (Seventh). Pearson, Prentice Hall.
- Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
- Hair, J. F., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
- Hayati, K., Siahaan, N., & Ketaren, P. (2022). Influence of Ego Depletion, Sleep Quality, Lifestyle, Interpersonal Conflict on Auditor’s Decision Making. Jurnal Ipteks Terapan, 15(4). https://doi.org/10.22216/jit.v15i4
- Hidayati, N. (2019, June). Ditemukan Pelanggaran pada Audit Laporan Keuangan Garuda, Izin AP Kasner Sirumapea Dibekukan. Https://Pppk.Kemenkeu.Go.Id/. https://pppk.kemenkeu.go.id/in/post/ditemukan-pelanggaran-pada-audit-laporan-keuangan-garuda,-izin-ap-kasner-sirumapea-dibekukan
- Hogarth, R. M. (1991). A Perspective on Cognitive Research in Accounting. The Accounting Review, 66(2), 277–290.
- Hurley, P. J. (2015). Ego Depletion: Applications and Implications for Auditing Research. Journal of Accounting Literature, 35(1), 47–76. https://doi.org/10.1016/j.acclit.2015.10.001
- Hurley, P. J. (2017). Ego Depletion and Auditors’ Busy Season. Behavioral Research in Accounting, 29(2), 25–35. https://doi.org/10.2308/bria-51757
- Hurley, P. J. (2019). Ego Depletion and Auditors’ JDM Quality. Accounting, Organizations and Society, 77, 101048. https://doi.org/10.1016/j.aos.2019.03.001
- Kelly, T., Margheim, L., & Pattison, D. (2011). Survey on the Differential Effects of Time Deadline Pressure Versus Time Budget Pressure on Auditor Behavior. Journal of Applied Business Research (JABR), 15(4), 117. https://doi.org/10.19030/jabr.v15i4.5666
- Kouchaki, M., & Smith, I. H. (2014). The Morning Morality Effect: The Influence of Time of Day on Unethical Behavior. Psychological Science, 25(1), 95–102. https://doi.org/10.1177/0956797613498099
- Lee, H. (2012). Incentive Contracts and Time Pressure on Audit Judgment Performance. Managerial Auditing Journal, 27(3), 263–283. https://doi.org/10.1108/02686901211207492
- López, D. M., & Peters, G. F. (2012). The Effect of Workload Compression on Audit Quality. AUDITING: A Journal of Practice & Theory, 31(4), 139–165. https://doi.org/10.2308/ajpt-10305
- McDaniel, L. S. (1990). The Effects of Time Pressure and Audit Program Structure on Audit Performance. Journal of Accounting Research, 28(2), 267. https://doi.org/10.2307/2491150
- McNair, C. J. (1987). The Effects of Budget Pressure on Audit Firms: An Empirical Examination of the Underreporting of Chargeable Time. Columbia University.
- Mullis, C. E., & Hatfield, R. C. (2018). The Effects of Multitasking on Auditors’ Judgment Quality. Contemporary Accounting Research, 35(1), 314–333. https://doi.org/10.1111/1911-3846.12392
- Munidewi, I. A. B., Sunarsih, N. M., & Widyantari, I. A. M. (2021). Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19. Journal of International Conference Proceedings, 3(4), 67–76. https://doi.org/10.32535/jicp.v3i4.1011
- Muraven, M., Tice, D. M., & Baumeister, R. F. (1998). Self-Control as A Limited Resource: Regulatory Depletion Patterns. Journal of Personality and Social Psychology, 74(3), 774–789. https://doi.org/10.1037/0022-3514.74.3.774
- Mursita, L. Y., Mustafida, N., Rachmadia, R. (2019). Ego Depletion and Its Effect on Auditors’ Judgment and Decision-Making Quality. Jurnal Akuntansi Dan Keuangan Indonesia, 16(2), 224–244. https://doi.org/10.21002/jaki.2019.12
- Rahmansyah, E., Pattawe, A., Meldawati, L., Abdullah, M. I., Masruddin, & Din, M. (2022). The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality: 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021), Medan, Indonesia. https://doi.org/10.2991/aebmr.k.220104.026
- Riyadi, P., & Nur, E. N. (2023). Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation to The Relevance of Providing Audit Opinion on an Entity’s Financial Statements. Journal of Governance, Taxation and Auditing, 1(4), 447–454. https://doi.org/10.38142/jogta.v1i4.632
- Rustiarini, N. W. (2021). Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior. Atestasi: Jurnal Ilmiah Akuntansi, 4(2), 142–154. https://doi.org/10.57178/atestasi.v4i2.46
- Salama, W., Abdou, A. H., Mohamed, S. A. K., & Shehata, H. S. (2022). Impact of Work Stress and Job Burnout on Turnover Intentions among Hotel Employees. International Journal of Environmental Research and Public Health, 19(15), 9724. https://doi.org/10.3390/ijerph19159724
- Soobaroyen, T., & Chengabroyan, C. (2006). Auditors’ Perceptions of Time Budget Pressure, Premature Sign Offs and Under‐Reporting of Chargeable Time: Evidence from a Developing Country. International Journal of Auditing, 10(3), 201–218. https://doi.org/10.1111/j.1099-1123.2006.0350.x
- Sweeney, B., & Pierce, B. (2006). Good hours, bad Hours and Auditors’ Defence Mechanisms in Audit Firms. Accounting, Auditing & Accountability Journal, 19(6), 858–892. https://doi.org/10.1108/09513570610709908
- Sweeney, J. T., & Summers, S. L. (2002). The Effect of the Busy Season Workload on Public Accountants’ Job Burnout. Behavioral Research in Accounting, 14(1), 223–245. https://doi.org/10.2308/bria.2002.14.1.223
- Tan, H.-T., Ng, T. B.-P., & Mak, B. W.-Y. (2002). The Effects of Task Complexity on Auditors’ Performance: The Impact of Accountability and Knowledge. AUDITING: A Journal of Practice & Theory, 21(2), 81–95. https://doi.org/10.2308/aud.2002.21.2.81
- Wei, X., & Yu, F. (2022). Envy and Environmental Decision Making: The Mediating Role of Self-Control. International Journal of Environmental Research and Public Health, 19(2), 639. https://doi.org/10.3390/ijerph19020639
- Yustina, A. I., & Gonadi, S. A. (2019). The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism. Jurnal Akuntansi Dan Keuangan, 21(1), 38–48. https://doi.org/10.9744/jak.21.1.38-48
- Zhang, J. H. (2018). Accounting Comparability, Audit Effort, and Audit Outcomes. Contemporary Accounting Research, 35(1), 245–276. https://doi.org/10.1111/1911-3846.12381
References
Baumeister, R. F. (2002). Yielding to Temptation: Self‐Control Failure, Impulsive Purchasing, and Consumer Behavior. Journal of Consumer Research, 28(4), 670–676. https://doi.org/10.1086/338209
Baumeister, R. F., & Vohs, K. D. (2007). Self‐Regulation, Ego Depletion, and Motivation. Social and Personality Psychology Compass, 1(1), 115–128. https://doi.org/10.1111/j.1751-9004.2007.00001.x
Baumeister, R. F., Wright, B. R. E., & Carreon, D. (2019). Self-Control “in the wild”: Experience Sampling Study of Trait and State Self-Regulation. Self and Identity, 18(5), 494–528. https://doi.org/10.1080/15298868.2018.1478324
Bellesi, M., Vivo, L. D., Koebe, S., Tononi, G., & Cirelli, C. (2018). Sleep and Wake Affect Glycogen Content and Turnover at Perisynaptic Astrocytic Processes. Frontiers in Cellular Neuroscience, 12, 308. https://doi.org/10.3389/fncel.2018.00308
Benington, J. H., & Heller, H. C. (1995). Restoration of Brain Energy Metabolism as the Function of Sleep. Progress in Neurobiology, 45(4), 347–360. https://doi.org/10.1016/0301-0082(94)00057-O
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of Time Budget Pressure on Audit Quality in Sweden. Journal of Management & Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4
Buysse, D. J., Reynolds, C. F., Monk, T. H., Berman, S. R., & Kupfer, D. J. (1989). The Pittsburgh Sleep Quality Index: A New Instrument for Psychiatric Practice and Research. Psychiatry Research, 28(2), 193–213. https://doi.org/10.1016/0165-1781(89)90047-4
Cullinan, C. (2004). Enron as A Symptom of Audit Process Breakdown: Can the Sarbanes-Oxley Act Cure the Disease? Critical Perspectives on Accounting, 15(6–7), 853–864. https://doi.org/10.1016/j.cpa.2003.06.007
Davis, E. B., Kennedy, S. J., & Maines, L. A. (2000). The Relation between Consensus and Accuracy in Low-to-Moderate Accuracy Tasks: An Auditing Example. AUDITING: A Journal of Practice & Theory, 19(1), 101–121. https://doi.org/10.2308/aud.2000.19.1.101
Gibbins, M. (1984). Propositions about the Psychology of Professional Judgment in Public Accounting. Journal of Accounting Research, 22(1), 103. https://doi.org/10.2307/2490703
Gino, F., Schweitzer, M. E., Mead, N. L., & Ariely, D. (2011). Unable to Resist Temptation: How Self-Control Depletion Promotes Unethical Behavior. Organizational Behavior and Human Decision Processes, 115(2), 191–203. https://doi.org/10.1016/j.obhdp.2011.03.001
Hair, J., Anderson, R., Black, B., & Babin, B. (2010). Multivariate Data Analysis (Seventh). Pearson, Prentice Hall.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hair, J. F., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Hayati, K., Siahaan, N., & Ketaren, P. (2022). Influence of Ego Depletion, Sleep Quality, Lifestyle, Interpersonal Conflict on Auditor’s Decision Making. Jurnal Ipteks Terapan, 15(4). https://doi.org/10.22216/jit.v15i4
Hidayati, N. (2019, June). Ditemukan Pelanggaran pada Audit Laporan Keuangan Garuda, Izin AP Kasner Sirumapea Dibekukan. Https://Pppk.Kemenkeu.Go.Id/. https://pppk.kemenkeu.go.id/in/post/ditemukan-pelanggaran-pada-audit-laporan-keuangan-garuda,-izin-ap-kasner-sirumapea-dibekukan
Hogarth, R. M. (1991). A Perspective on Cognitive Research in Accounting. The Accounting Review, 66(2), 277–290.
Hurley, P. J. (2015). Ego Depletion: Applications and Implications for Auditing Research. Journal of Accounting Literature, 35(1), 47–76. https://doi.org/10.1016/j.acclit.2015.10.001
Hurley, P. J. (2017). Ego Depletion and Auditors’ Busy Season. Behavioral Research in Accounting, 29(2), 25–35. https://doi.org/10.2308/bria-51757
Hurley, P. J. (2019). Ego Depletion and Auditors’ JDM Quality. Accounting, Organizations and Society, 77, 101048. https://doi.org/10.1016/j.aos.2019.03.001
Kelly, T., Margheim, L., & Pattison, D. (2011). Survey on the Differential Effects of Time Deadline Pressure Versus Time Budget Pressure on Auditor Behavior. Journal of Applied Business Research (JABR), 15(4), 117. https://doi.org/10.19030/jabr.v15i4.5666
Kouchaki, M., & Smith, I. H. (2014). The Morning Morality Effect: The Influence of Time of Day on Unethical Behavior. Psychological Science, 25(1), 95–102. https://doi.org/10.1177/0956797613498099
Lee, H. (2012). Incentive Contracts and Time Pressure on Audit Judgment Performance. Managerial Auditing Journal, 27(3), 263–283. https://doi.org/10.1108/02686901211207492
López, D. M., & Peters, G. F. (2012). The Effect of Workload Compression on Audit Quality. AUDITING: A Journal of Practice & Theory, 31(4), 139–165. https://doi.org/10.2308/ajpt-10305
McDaniel, L. S. (1990). The Effects of Time Pressure and Audit Program Structure on Audit Performance. Journal of Accounting Research, 28(2), 267. https://doi.org/10.2307/2491150
McNair, C. J. (1987). The Effects of Budget Pressure on Audit Firms: An Empirical Examination of the Underreporting of Chargeable Time. Columbia University.
Mullis, C. E., & Hatfield, R. C. (2018). The Effects of Multitasking on Auditors’ Judgment Quality. Contemporary Accounting Research, 35(1), 314–333. https://doi.org/10.1111/1911-3846.12392
Munidewi, I. A. B., Sunarsih, N. M., & Widyantari, I. A. M. (2021). Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19. Journal of International Conference Proceedings, 3(4), 67–76. https://doi.org/10.32535/jicp.v3i4.1011
Muraven, M., Tice, D. M., & Baumeister, R. F. (1998). Self-Control as A Limited Resource: Regulatory Depletion Patterns. Journal of Personality and Social Psychology, 74(3), 774–789. https://doi.org/10.1037/0022-3514.74.3.774
Mursita, L. Y., Mustafida, N., Rachmadia, R. (2019). Ego Depletion and Its Effect on Auditors’ Judgment and Decision-Making Quality. Jurnal Akuntansi Dan Keuangan Indonesia, 16(2), 224–244. https://doi.org/10.21002/jaki.2019.12
Rahmansyah, E., Pattawe, A., Meldawati, L., Abdullah, M. I., Masruddin, & Din, M. (2022). The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality: 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021), Medan, Indonesia. https://doi.org/10.2991/aebmr.k.220104.026
Riyadi, P., & Nur, E. N. (2023). Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation to The Relevance of Providing Audit Opinion on an Entity’s Financial Statements. Journal of Governance, Taxation and Auditing, 1(4), 447–454. https://doi.org/10.38142/jogta.v1i4.632
Rustiarini, N. W. (2021). Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior. Atestasi: Jurnal Ilmiah Akuntansi, 4(2), 142–154. https://doi.org/10.57178/atestasi.v4i2.46
Salama, W., Abdou, A. H., Mohamed, S. A. K., & Shehata, H. S. (2022). Impact of Work Stress and Job Burnout on Turnover Intentions among Hotel Employees. International Journal of Environmental Research and Public Health, 19(15), 9724. https://doi.org/10.3390/ijerph19159724
Soobaroyen, T., & Chengabroyan, C. (2006). Auditors’ Perceptions of Time Budget Pressure, Premature Sign Offs and Under‐Reporting of Chargeable Time: Evidence from a Developing Country. International Journal of Auditing, 10(3), 201–218. https://doi.org/10.1111/j.1099-1123.2006.0350.x
Sweeney, B., & Pierce, B. (2006). Good hours, bad Hours and Auditors’ Defence Mechanisms in Audit Firms. Accounting, Auditing & Accountability Journal, 19(6), 858–892. https://doi.org/10.1108/09513570610709908
Sweeney, J. T., & Summers, S. L. (2002). The Effect of the Busy Season Workload on Public Accountants’ Job Burnout. Behavioral Research in Accounting, 14(1), 223–245. https://doi.org/10.2308/bria.2002.14.1.223
Tan, H.-T., Ng, T. B.-P., & Mak, B. W.-Y. (2002). The Effects of Task Complexity on Auditors’ Performance: The Impact of Accountability and Knowledge. AUDITING: A Journal of Practice & Theory, 21(2), 81–95. https://doi.org/10.2308/aud.2002.21.2.81
Wei, X., & Yu, F. (2022). Envy and Environmental Decision Making: The Mediating Role of Self-Control. International Journal of Environmental Research and Public Health, 19(2), 639. https://doi.org/10.3390/ijerph19020639
Yustina, A. I., & Gonadi, S. A. (2019). The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism. Jurnal Akuntansi Dan Keuangan, 21(1), 38–48. https://doi.org/10.9744/jak.21.1.38-48
Zhang, J. H. (2018). Accounting Comparability, Audit Effort, and Audit Outcomes. Contemporary Accounting Research, 35(1), 245–276. https://doi.org/10.1111/1911-3846.12381