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"[ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan identifikasi auditor ? kliendan menguji pengaruh dari identifikasi diri tersebut terhadap kualitas audit.Identifikasi diri auditor didasarkan atas teori identitas sosial dan motivated reasoning.Penelitian ini adalah penelitian kuantitatif menggunakan data primer yang didapatmelalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa identifikasiauditor ? klien terbentuk dari tingkat kepentingan klien, image klien, dan audit tenure.Identifikasi auditor ? klien terbukti meningkatkan kemungkinan auditor untukmenyetujui accounting treatment yang diharapkan klien tetapi menurunkan perilakuReduced Audit Quality dari auditor.ABSTRACTThis study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts., This study aims to discover the determinant of auditor – client identification andexamine the effects of that identification to audit quality. Auditors’ identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor – clientidentification is determined by clients’ importance, clients’ image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients’ preferred accounting treatment but decrease the ReducedAudit Quality acts.]"

"ABSTRAKAudit yang berkualitas memegang peranan penting dalam keefektifan administrasi pemerintah. Dari hasil penelitian-penelitian terdahulu diketahui bahwa time budget pressure, self-efficacy, resilience dan burnout dapat berpengaruh pada Audit Quality. Tujuan dari penelitian ini adalah untuk dapat mengetahui apakah time budget pressure, self-efficacy, resilience dan burnout memiliki pengaruh terhadap munculnya reduced audit quality practices (RAQP) yang menyebabkan kualitas audit menjadi lebih rendah, pada auditor di sektor publik. Pengumpulan data dilakukan dengan menyebarkan on-line survey kepada 385 pegawai pemeriksa BPK-RI di seluruh kantor perwakilannya pada setiap provinsi di Indonesia dan Structural Equation Modelling digunakan untuk pengolahan data. Hasil penelitian menunjukkan bahwa time budget pressure memiliki pengaruh yang signifikan danpositif terhadap burnout dan RAQP, sedangkan self-efficacy dan resilience mempunyai pengaruh negatif yang signifikan terhadap burnout dan RAQP. Diketahui pula bahwa burnout menunjukkan nilai signifikan positif terhadap RAPQ.

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ABSTRACTQuality audits play an important role in the effectiveness of governmentadministration. Audit quality is often discussed in the concept of reduced audit quality where audit quality is lower. From the results of previous studies it is known that time budget pressure, self-efficacy, resilience and burnout can affect audit quality. The purpose of this study is to determine whether time budget pressure, self-efficacy, resilience and burnout have an influence on reduced audit qualitypractices (RAQP) on auditors in the public sector. Data collection was carried out by distributing on-line surveys to 385 BPK-RI auditors staff in all representative offices in every province in Indonesia and Structural Equation Modeling was used for data processing. The results showed that time budget pressure had a significant and positive effect on burnout and RAQP, while self-efficacy and resilience had a significant negative effect on burnout and RAQP. It is also known that burnoutshows a significant positive value on RAPQ."