Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior

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.