Pengaruh Time Pressure, Tindakan Supervisi, Locus Of Control, Risiko Audit, Materialitas Serta Prosedur Review Dan Kontrol Kualitasterhadap Premature Sign-Off
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Norvita, Erliana Lisa
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:44:23
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.
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.
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