THE INFLUENCE OF TIME BUDGET PRESSURE, TASK COMPLEXITY, AUDITOR COMPETENCE, AND HEDONISTIC LIFESTYLE ON AUDITOR DYSFUNCTIONAL BEHAVIOR

Abstract

This study aims to analyze the influence of time budget pressure, task complexity, auditor competence, and hedonistic lifestyle on auditor dysfunctional behavior in Public Accounting Firms (KAP) in South Jakarta. Data collection was conducted through questionnaires using convenience sampling technique, resulting in 64 auditor respondents as the research sample. Data analysis used multiple regression model with SmartPLS 4.1 application. The results revealed that time budget pressure and hedonistic lifestyle have a significant positive effect on auditor dysfunctional behavior, while auditor competence shows a significant negative effect. Meanwhile, task complexity shows no effect on auditor dysfunctional behavior. Future research is expected to involve a larger number of respondents by avoiding data collection during the audit period, expanding the literature on hedonistic lifestyle in the auditing context through a more in-depth analysis and exploration of broader topics, and utilizing additional data collection methods to minimize respondent bias.