The Effect of Religiosity and Professional Commitment on Audit Quality Reduction Behavior, Under-Reporting of Time and Audit Quality at the Financial Audit Agency of the Republic of Indonesia in Kalimantan

Abstract

The auditor profession faces challenges maintaining audit quality due to financial statement mark-ups, collusion, and dysfunctional behavior such as reduction of audit quality (RKA) and underreporting of time (URT). Pressure to meet time budgets often affects audit integrity. BPK, as the government's external auditor, is tasked with ensuring the reliability of the state's financial statements through standardized audit procedures. The purpose of this study is to examine the factors that influence the dysfunctional audit behavior of government external auditors and its consequences on audit quality by adopting behavioral accounting theory and agency theory as the theoretical framework. This study used a mixed method with a population of 432 ASN auditors in BPK RI Kalimantan region and involved 90 respondents selected using probability sampling technique. Data were analyzed using descriptive analysis and SEM PLS to test hypotheses and evaluate measurement and structural models. Validity, reliability, and model fit tests were conducted to ensure the analysis results supported data interpretation and answered the research objectives. This study found that religiosity has a significant effect on Audit Quality Reduction Behavior and audit quality, but not on Reporting of Time. In contrast, professional commitment has a significant effect on both as well as audit quality, suggesting an important role in encouraging auditors' ethical behavior. In addition, Audit Quality Reduction Behavior and Under Reporting of Time also affect audit quality, confirming the importance of auditor integrity and professionalism.