The Influence of Self-Efficacy to Reduced Audit Quality Practice with Burnout as Mediator on Public Auditors
Dyah Rachma Angraini; Aryana Satrya Ph.D
University of Indonesia
Faculty of Business Management
Magister Management Program
Abstract
This study examines the relationship between self-efficacy and reduced audit quality practices (RAQP), including the moderating effect of burnout. Based on prior research self-efficacy has the potential to, directly and indirectly, reduce RAQP, and burnout may enhance the possibility of RAQP. The reduction effect in RAQP is hypothesized as a consequence of self-efficacy, serving as another source of influencing factors. A questionnaire consists of 24 items using seven points Likert scale was deployed to public auditors in Indonesia. The Structural Equation Modeling (SEM) was used to run the data from the 236 samples gathered. The findings provide the support that auditors burnout correlates to RAQP, and self-efficacy reduces the burnout and RAQP. Based on these findings, we suggest future research to investigate possible intervention strategies designed to counteract the effects of burnout towards audit quality by strengthening the auditors- self-efficacy that manifest in negative consequences to the individual and the firm.
Keywords: Self-efficacy, burnout, reduced audit quality practices
Topic: Human Resource Management