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Abstrak :
Penelitian dilakukan untuk mengetahui pengaruh organizational ethical values sebagai faktor pendorong organizational citizenship behaviors melalui mediasi organizational justice, affective commitment dan ethical behavior pada auditor di sektor publik. Responden penelitian adalah auditor pada lembaga XYZ yang bertugas memeriksa laporan keuangan pemerintah di seluruh Indonesia. Total responden dalam penelitian ini berjumlah 307 orang dan structural equation modelling digunakan sebagai metode analisis data. Hasil penelitian menunjukkan bahwa organizational ethical values perlu dimediasi oleh organizational justice dan affective commitment agar dapat berpengaruh terhadap ethical behavior. Selain itu, ethical behavior juga terbukti memediasi pengaruh organizational justice dan affective commitment terhadap organizational citizenship behaviors.

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This study aims to determine the impact of organizational ethical values as antecedant of organizational citizenship behaviors through mediation of organizational justice, affective commitment and ethical behavior among auditors in Indonesian public sector. Respondents are auditors at XYZ, an institutions that responsible for auditing governments financial reports throughout Indonesia. Total respondents in this study were 307 auditor and structural equation models are used as analysis methods. The results indicates organizational ethical values is mediated by organizational justice and affective commitment in order to influence ethical behavior. In addition, ethical behavior is also proven as mediator of the impact of organizational justice and affective commitment toward organizational citizenship behaviors.

Abstrak :
ABSTRAK
Audit 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 dan positif 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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ABSTRACT
Quality audits play an important role in the effectiveness of government administration. 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 quality practices (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 burnout shows a significant positive value on RAPQ.