DAFTAR PUSTAKA. Boynton, W.C. dan R.N. Johnson Modern Auditing: Assurance Services and the Integrity of Financial Reporting. Wiley. 8th ed.

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1 91 DAFTAR PUSTAKA Achmad, I Pengaruh Time Budget Pressure, Time Deadline Pressure, dan Supervisi terhadap Kualitas Audit Keuangan Daerah : Studi Empiris pada BPK RI. Tesis. UGM. Alderman, C.W dan J.W. Deitrick Auditor's Perceptions of Time Budget Pressures and Premature Sign-offs: A Replication and Extension. Auditing : A Journal of Practice and Theory. Allen, N. J. dan Meyer, J. P Organizational Commitment: Evidence Of Career Stage Effects. Journal of Business Research, Volume 26, Issue 1, January 1993, Pages American Institute of Chartered Professional Accountants - AICPA Commission on Auditors' Responsibilities Report, Conclusions and Recommendations. Aranya, N.R. dan K.R. Ferris A Reexamination of Accountan's Job Satisfaction : A Path Analysis. Accounting, Organisation and Society. pp Arens, A.A., R.J. Elder dan M.S. Beasley Auditing and Assurance Services: An Integrated Approach. Pearson Prentice Hall. 14th ed. Armesh, H., Salarzehi, H., dan Kord, B Management Control System. Interdisciplinary Journal Of Contemporary Research In Business October 2010 Vol 2, No 6. Boynton, W.C. dan R.N. Johnson Modern Auditing: Assurance Services and the Integrity of Financial Reporting. Wiley. 8th ed. Choo F Job Stress, Job Performance, and Auditor Personality Characteristic. Auditing: A Journal Practice & Theory. (Spring). pp Cook, E. dan Kelley, T An International Comparison of Audit Time- Budget Pressures: The United States and New Zealand, The Woman CPA, Spring, pp Coram, P., Ng, J. dan Woodliff, D A Survey of Time Budget Pressure and Reduced Audit Quality among Australian Auditors. Australian Accounting Review, March.

2 92 Coram, P., Ng, J. dan Woodliff, D The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure. Auditing: A Journal of Practice and Theory, September. Daft, Richard L., Management. South-Western Cengage Learning. 9thed. DeAngelo, L. E Auditor Size and Auditor Quality. Journal of Accounting and Economics, Vol. 3, pp Dewi, M.S Pengaruh Pelatihan dan Tindakan Supervisi pada Keputusan Premature Sign-off. Tesis. UGM. Dewi, S.R Pengaruh Locus of Control dan Komitmen Organisasional terhadap Audit Quality Reduction Behavior : Studi Empiris pada Auditor Perwakilan BPK-RI di Pulau Jawa. Tesis. UGM. DeZoort, F. T. dan Lord, A. T A Review And Synthesis of Pressure Effects, Research in Accounting. Journal of Accounting Literature, Vol. 16, pp Donelly, D. P., J. J Quinn., dan D. O'Bryan Auditor Acceptance of Dysfunctional Audit Behavior : An Explanatory Model Using Auditor's Personal Characteristic. Behavior Research in Accounting. Vo1.15.pp Duff, A Auditqual: Dimension of Audit Quality. The Institute of Chartered Accountants of Scotlands. Francis, J.R A Framework for Understanding and Researching Audit Quality. Auditing, 30(2), Ghozali, I Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Badan Penerbit Universitas Diponegoro, edisi 7. Gliem, J.A. dan Gliem, R.R Calculating, Interpreting, and Reporting Cronbach s Alpha Reliability Coefficient for Likert-Type Scales. Glover, S.M The Influence of Time Pressure and Accountability on Auditors Processing of Non-Diagnostic Information. Journal of Accounting Research, 35 (2), pp Hair, J.F. Jr., W.C. Black, B.J. Babin, dan R.E. Anderson Multivariate Data Analysis. Pearson Prentice Hall, 7ed.

3 93 Hartono, J Metodologi Penelitian Bisnis, Salah Kaprah dan Pengalaman-Pengalaman. BPFE. Yogyakarta. Edisi 6. Hastuti, E.W Pengaruh Moral Reasoning, Religiusitas, Independensi, dan Skeptisisma Profesional terhadap Kualitas Audit Auditor Pemerinta. Tesis. UGM. Heriningsih Penghentian Prematur atas Prosedur Audit: Sebuah Studi Empiris pada Kantor Akuntan Publik. Tesis. UGM. Herrbach, O Audit Quality, Auditor Behaviour and The Psychological Contract. The European Accounting Review, 10:4, Houston, R.W The Effects of Fee Pressure and Client Risk on Audit Seniors Time Budget Decision. Auditing: A Journal of Practice and Theory. Vol 18 No. 2 Fall. Hurtt, R. Kathy Development Of An Instrument To Measure Professional Skepticism. Kaplan, S.E. dan Whitecotton, S.M An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment. Auditing: A Journal of Practice & Theory: March 2001, Vol. 20, No. 1, pp Kelley, T.P dan R.E. Seiler Auditor Stress and Time Budgets. The CPA Journal. Dec Kelley, T.P dan L. Margheim The Impact of Time Budget Pressure, Personality, Leadership Variables on Dysfunctional Auditor Behavior. A Journal of Practice & Theory. Vol. 9, No. 2 Spring pp Kinicki, A. J., dan R. P. Vecchio Influences on The Quality of Supervisor Subordinat Relation: The Role of Time-Pressure, Organizational Commitment, and Locus of Control. Journal Organizational Behavior. pp Knechel, W.R, Krishnan, G.V., Pevzner, M., Shefchik, L., dan Velury, U Audit Quality: Insights From The Academic Literature. didownload dari Kruglanski, A.W Lay Epistemics and Human Knowledge Cognitive and Motivational Bases. Springer. New York.

4 94 Lightner, S. M., S. J. Adams, dan K. M. Lightner The Influence of Situational, Ethical, and Expectancy Theory Variables on Accountants' Underreporting Behavior. Auditing: A Journal of Practice & Theory 2 (Fall): Malone, C. F., dan R.W. Roberts Factor Associated with The Incidence Of Reduced Quality Behavior. A journal of Practice & Theory Vol.15. No.2. Fall1996. pp Margheim, L. dan K. Pany Quality Control, Premature Signoff, and Underreport of Time: Some Empirical Findings. Auditing : A Journal of Practice & Theory. Vol. 5, No. 2 Spring p p Maule, A.J., dan Svenson, O Time Pressure and Stress in Human Judgement and Decision Making. Plenum Press. New York. McDaniel, L. S The Effect of Time Pressure and Audit Program Structure on Audit Performance. Journal Accounting Research. pp McNair, C.J Proper Compromises: The Management Control Dilemma in Public Accounting and Its Impact on Auditor Behaviour. Accounting, Organizations and Society,16 (7), pp McNamara, S.M., dan G.A. Liyanarachchi Time Budget Pressure and Auditor Dysfunctional Behaviour within an Occupational Stress Model. Accountancy Business and the Public Interest, Vol. 7, No. 1, Mowday, R.T., R.M. Steers dan L.W. Porter The Measurement of Organizational Commitment. Journal of Vocational Behavior 14. pp Nelson, Mark W A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice and Theory, Vol. 28, No. 2, pp Nur Indriantoro dan B. Supomo Metodologi Penelitian Bisnis. Edisi pertama. BPFE. Yogyakarta. Otley, D. T The Contingency Theory of Management Accounting : Achievement and Prognosis. Accounting, Organization and Society. pp

5 95 Otley, D dan B. Pierce The Control Problem in Public Accounting Firms: An Empirical Study of The Impact of Leadership Style. Accounting, Organisation and Society. pp The Operation of Control systems in Large Audit Firms. Auditing: A Journal of Practice & Theory. Vol. 15. No.2. Palmrose The Relation of Audit Contract Type to Audit Fees and Hours. The Accounting Review 64. July Pierce dan Sweeney Cost Quality Conflict in Audit Firms: An Empirical Investigation. European Accounting Review, Vol. 13, No. 3, , Ponemon, L.A Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study. Contemporary Accounting Research, 9 (1), pp Public Sector Internal Audit, An Investment in Assurance and Business Improvement Better Practice Guide, September 2007, Commonwealth of Australia Raghunathan, B Premature Signing-Off of Audit Procedures: An Analysis. Accounting Horizons. June. Rhode, J.G Survey on The Influences of Selected Aspect of the Auditor Work Environment on Professional Performance of Certified Public Accountants. Issued as the Independent Auditor's Work environment: Survey. American Institute of Certified Public Accountants. Robbins, S.P. dan T.A. Judge Organizational Behavior. 15th ed. Prentice Hall. Sekaran, Uma Research Method for Business: A Skill Building Approach. 4th ed. John Wiley & Sons, Inc. Shapeero, M., Koh, H. C. & Killough, L. N. 2003, Under-reporting and Premature Sign Off in Public Accounting, Managerial Auditing Journal, Vol. 18, No. 6/7, pp Solomon, I., dan Brown, C Auditors Judgements and Decisions Under Time Pressure: An Illustration and Agenda for Research, Proceedings of the 1992 Deloitte & Touche/University of Kansas Symposium on Auditing Problems.

6 96 Standar Profesional Akuntan Publik 31 Maret 2011, Jakarta: Salemba Empat, Steinhaus, C.S. dan Perry, J.S Organizational Commitment: Does Sector Matter? Public Productivity & Management Review, Vol. 19, No. 3 (Mar., 1996), pp Sugiyono Statistik untuk Penelitian. Bandung: Alfabeta. Edisi ke-6. Susanti, D.A Pengaruh Independensi, Pengalaman, Due Professional Care, dan Akuntabilitas terhadap Kualitas Audit (Studi Kasus Kantor BPK Perwakilan Yogyakarta). Tesis. UGM. Syahril, R.A Identifikasi Kerugian Negara Pada Pemerintahan Daerah: Kasus di Indonesia. Tesis. UGM. Tenripada Pengaruh Pelatihan, Tindakan Supervisi dan Tekanan Anggaran Waktu terhadap Tindakan Mengurangi Kualitas Audit pada Eksternal Auditor Sektor Publik. Tesis. UGM. Tuanakotta, T.M Akuntansi Forensik dan Audit Investigatif. Salemba Empat. Jakarta. Edisi 2. Waggoner, J., dan J. Cashell The Impact of Time Pressure on Auditors' Performance. The Ohio CPA Journals, pp Watkins, Ann L., W. Hillison dan S.E. Morecroft Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, Vol 23, pp Willett, C. and Page, M A Survey of Time Budget Pressure and Irregular Auditing Practices among Newly Qualified UK Chartered Accountants. British Accounting Review, Vol. 28 (2), pp Wilson, T.E. Jr. dan R.A. Grimlund An Examination of The Importance of An Auditor s Reputation. Auditing: A Journal of Practice & Theory, Vol. 9 No. 2, Spring, pp