This study aims to determine the direct and mediating effects of time pressure, work–family conflict, role ambiguity, work stress and audit quality reduction behavior.,The sample selection in this research is done by purposive sampling method based on the criteria specified by the researcher. In addition, random sample selection does not necessarily produce a sample that can represent auditors at all levels and types of Kantor Akuntan Publik (KAP). This research uses quantitative analysis with approach of structural equation modeling (SEM) method to analyze direct and indirect effect. The main method for data analysis is SEM.,Based on the results of the research note that time pressure, work–family conflict and role ambiguity each have a significant effect on work stress. In testing the direct effect on audit quality reduction behavior, only time pressure influential significant, while work–family conflict and role ambiguity not significant. However, in the test of indirect influence/influence of mediation, there is a significant influence on all tests that time pressure, work–family conflict and role ambiguity each have a significant effect on audit quality reduction behavior through work stress.,The originality of this paper is in SEM used by involving new variable which is work–family conflict. The research location is public accounting offices (KAP) in Indonesia.

中文翻译：

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工作压力对时间压力，工作家庭冲突和角色模糊性对审计质量降低行为的影响的中介作用

本研究旨在确定时间压力，工作与家庭的冲突，角色歧义，工作压力和审计质量降低行为的直接和中介效应。本研究中的样本选择是基于目标样本指定的标准，采用有目的的抽样方法进行的。研究员。此外，随机抽样选择不一定会产生可以代表所有级别和类型的Kantor Akuntan Publik（KAP）审计师的样本。本研究采用结构方程模型（SEM）方法进行定量分析，以分析直接和间接影响。数据分析的主要方法是扫描电镜。基于研究结果，时间压力，工作家庭冲突和角色歧义性对工作压力都有显着影响。在测试对审核质量降低行为的直接影响时，只有时间压力影响力显着，而工作-家庭冲突和角色模糊性不显着。但是，在间接影响/调解的测试中，时间压力，工作-家庭冲突和角色歧义分别通过工作压力对降低审计质量的行为有重大影响。本文在SEM中使用了涉及工作-家庭冲突的新变量。研究地点是印度尼西亚的公共会计办公室（KAP）。工作-家庭冲突和角色歧义分别通过工作压力对降低审计质量的行为产生重大影响。本文的独创性是在SEM中使用了涉及工作-家庭冲突的新变量。研究地点是印度尼西亚的公共会计办公室（KAP）。工作-家庭冲突和角色歧义分别通过工作压力对降低审计质量的行为产生重大影响。本文的独创性是在SEM中使用了涉及工作-家庭冲突的新变量。研究地点是印度尼西亚的公共会计办公室（KAP）。