PENGARUH TIME PRESSURE, RISIKO AUDIT, TINGKAT MATERIALITAS DAN KESADARAN ETIS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT
Daftar Isi:
- ABSTRACT Toni Prasetiyo. The Influence of Time Pressure, Audit Risk, Materiality, and Ethica Awareness on Premature Sign-offs. Faculty of Economics, State University of Jakarta. 2016. The purpose of this research is to analyze The Influence of Time Pressure, Audit Risk, Materiality, and Ethica Awareness on Premature Sign-offs. Many factors that tested in this research are Time Pressure, Audit Risk, Materiality, and Ethica Awareness as independent variables and Premature Sign-offs as dependent variable. This research uses primary data with sample of auditors who work in public accounting firms in East Jakarta. While the sampling method used purposive sampling method and obtained a sample of 125 auditors. This research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be conclude that Time Pressure, Audit Risk, and Materiality have effect to Premature Sign-offs, meanwhile Ethica Awareness have no effect to Premature Sign-offs. Keywords : Time Pressure, Audit Risk, Materiality, Ethica Awareness, Premature Sign-offs.