Pengaruh Time Pressure, Tindakan Supervisi, Locus Of Control, Risiko Audit, Materialitas Serta Prosedur Review Dan Kontrol Kualitasterhadap Premature Sign-Off

Norvita, Erliana Lisa (2012) Pengaruh Time Pressure, Tindakan Supervisi, Locus Of Control, Risiko Audit, Materialitas Serta Prosedur Review Dan Kontrol Kualitasterhadap Premature Sign-Off. Other thesis, STIE Bank BPD Jateng.

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Abstract

Premature Sign Off of Audit Procedure is one form of reduced audit quality. This action refers to falsely signed off a require audit step, which is not covered by other step, without completing the work or nothing the omission of the procedure but auditor dare to express opinion based on that procedure. The objectives of this research are: first, testing the effect of Time Pressure on Premature Sign Off of Audit Procedure; Second, testing the effect of Supervisory Action on Premature Sign Off of Audit Procedure; Third, testing the effect of Locus of Control on Premature Sign Off of Audit Procedure; Fourth, testing the effect of Audit Risk on Premature Sign Off of Audit Procedure; Fifth, testing the effect of Materiality on Premature Sign Off of Audit Procedure; Sixth, testing the effect of Review Procedure and Quality Control on Premature Sign Off of Audit Procedure. The collection of data obtain by questionaire directly to junior auditors and senior auditors who work in Semarang. From 56 questionaire scattered, 52 questionaire was received back and 50 questionaire processed. The Results of egression analysis showed that Time Pressure and Audit Risk variable have positive effect on Premature Sign Off of Audit Procedure. In the other hand Supervisory Action, Locus of Control, Materiality, Review Procedure and Quality Control have no effect on Premature Sign Off of Audit Procedure.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Tekanan Waktu, Tindakan Supervisi, Lokus Kendali, Risiko Audit, Materialitas, Prosedur Review dan Kontrol Kualitas, Penghentian Prematur atas Prosedur Audit.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Art
Depositing User:	Magang Magang Siswa
Date Deposited:	19 Feb 2024 05:44
Last Modified:	19 Feb 2024 05:44
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1621

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