Influence of the Role Ambiguity and Time Budget Pressure on the Auditor Performance (Empirical Study on Public Accounting Firm South Jakarta Indonesia)

Abstract

Auditor performance is the result of work achieved by the auditor in carrying out his duties, which in accordance with the responsibilities given to him and become one of the benchmarks that can be measured through certain measurements of quality related to the quality of work produced. This study aims to examine the effect of the role ambiguity and time budget pressure on auditor performance. The research population is 50 public accounting firms in South Jakarta Indonesia and the sample is taken from 20% of the total KAP population in the South Jakarta area of Indonesia as much as 50 KAP registered in IAPI 2017 with a range of 2-5 auditors. The results show that role ambiguity and time budget pressure simultaneously have a significant influence on auditor performance. Role ambiguity partially has a significant and positive influence on auditor performance. Time budget pressure partially has a significant and positive influence on the performance of auditors. The test result shows that time budget pressure variable directly influence to auditor performance. This result proves that the higher time owned by the auditor in performing the audit assignment will be the better performance performed by the auditor and vice versa with the low time for the auditor to conduct the examination will further reduce the accuracy of the auditor.

Keywords:  Role Ambiguity, Time Budget Pressure, Auditor Performance.