PENGARUH MATERIALITAS, KESADARAN ETIS, RISIKO AUDIT, DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)
Daftar Isi:
- This research was aimed to examine the influence of materiality, ethical awareness, audit risk, and professional commitment on premature sign-off of audit procedure. This research used primary data which collected by distributing questionnaires to auditors who works in the Public Accountant Offices of the Southern Sumatera region. This research is a descriptive quantitative approach and used a multiple regression analysis method. The results of this research show that: materiality and ethical awareness influences on premature sign-off of audit procedure, but audit risk and professional commitment have no influences on on premature sign-off of audit procedure affect.