Pengaruh Tekanan Waktu, Materialitas, Risiko Audit Dan Locus Of Control Terhadap Penghentian Prematur Prosedur Audit (Survey Pada Kantor Akuntan Publik Di Jakarta Selatan)

Hendrastari, Eliana (2012) Pengaruh Tekanan Waktu, Materialitas, Risiko Audit Dan Locus Of Control Terhadap Penghentian Prematur Prosedur Audit (Survey Pada Kantor Akuntan Publik Di Jakarta Selatan). S1 thesis, STIE Indonesia Banking School.

Text (Naskah Lengkap) Eliana Hendrastari, Ak.-Ibs.pdf Restricted to Registered users only Download (1MB)

Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality/RAQ behaviors. This act refers to falsely signed off a require audit step, which is not covered by other step, without completing the work or noting the omission of the procedures but auditor dare to express opinion based on that procedures. Auditor can make wrong opinion to financial statement if the conducts such act. The objectives of this research are to knowing the sequence of audit procedure which most often signed off, analyze the effect of Time Pressure, Materiality, Audit Risk and auditor’s Locus of Control on premature sign off of audit procedures. Thesample of this research are 64 auditors who have worked for CPA’s in South Jakarta. Writer tested the quality of data that included validity test and reliability test, the hypothesis by means of logistic regression analysis test and friedman test. We found that the result of validity and reliability test showed that all variables are valid and reliable. We used Friedman test for the first hypothesis and the second to the fifth hypothesis using logistic regressions analysis. Friedman test result indicated that the order priority to the audit procedures that tend to be abandoned. Consideration of internal auditors is one of a procedures that is most abandoned, while the confirmation process is a procedure that is rarely abandoned. Logistic regression test showed that variable of time pressure, materiality, audit risk and auditor’s locus of control significantly simultaneous influenced premature sign off. Keywords: Premature sign off, time pressure, materiality, audit risk, auditor’s locus of control.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	13 Nov 2020 06:40
Last Modified:	16 Jul 2024 06:50
URI:	http://repository.ibs.ac.id/id/eprint/1231

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