ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU AUDITOR DALAM MELAKUKAN PREMATURE SIGN-OFF AUDIT PROCEDURES (Studi Empiris Pada Kantor Akuntan Publik di Wilayah DKI Jakarta)
| Main Author: | SULAEMAN, ANDRI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2806/1/ANALISIS%20FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20PERILAKU%20AUDITOR%20DALAM%20MELAKUKAN%20PREMATURE%20SIGN-OFF%20AUDIT%20PROCEDURES.PDF https://eprints.untirta.ac.id/2806/ https://feb.untirta.ac.id/ |
Daftar Isi:
- The purpose of this study was to analyze the effect of time pressure, procedures review and qontrol auality, audit risk, materiality, and locus of control on premature sign-off audit procedures. This study uses primary data and questionnaires to obtain information from respondents using purposive sampling method. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tools. The results of this study indicate that the variable time pressure, review and quality control procedures and locus of control have no effect on premature sign-off audit procedures. While audit risk and materiality variables affect premature sign-off audit procedures. Keywords: Time Pressure, Procedures Review and Quality Qontrol, Audit Risk, Materiality, Locus Of Control and Premature Sign-Off Audit Procedures.