The Effect of Role Stressor and Time Pressure on Reduced Audit Quality Practices (RAQP) with Resilience as Moderation

The Government Internal Supervisory Apparatus (APIP) is often under pressure which can lead to increased stress and affect the quality of the audits conducted. This study aims to examine the factors that influence Reduced Audit Quality Practices (RAQP). The data used in this study is primary data sourced from the auditors of the Inspectorate General of the Ministry of PUPR with a total sample of 151 respondents. Data was obtained through a closed questionnaire. The sampling technique is random sampling. We used Moderated Regression Analysis (MRA), including the t-test and the R2 test as the analysis technique in this study. The results of the analysis show that role conflict, role ambiguity, role overload, and time pressure have a positive effect on RAQP. The moderating effect of resilience is able to weaken the positive influence of role conflict and role overload on RAQP. On the other hand, resilience cannot moderate the positive influence of role ambiguity and time pressure on RAQP