PENGARUH SELF ESTEEM, EQUITY SENSITIVITY, TINDAKAN SUPERVISI, MATERIALITAS DAN KESADARAN ETIS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI SUMATERA SELATAN)
Daftar Isi:
- The purpose of this study is to examine the influence of self esteem, equtly sensitivity, the action of supervision, materiality and ethical awareness to premature sign-off audit procedures at Audit Board of the Republic of lndonesia Representative of South Sumatra Province partially and simultaneously. The sample of this study was 57 auditors. The data which used are primary data and secondary data. The data used in this study were collected through a questionnaire submitted directly to the respondents. The method of processing data which used by researcher is multiple regression analysis with SPSS (Statistical Product and Service Solution) 21.0 for windows. The results of this study showed that partially, self esteem. the action of supervision, materiality and ethical awareness had no significant effect on premature sign-off audit procedures. While the equity sensitivity had positive and significant effect on premature sign-off audit procedures at Audit Board of the Republic of Indonesia Representative of South Sumatra Province. Simultaneously, self esteem, equity sensitivity, theaction of supervision, materiality and ethical awareness had a significant effect on premature sign-off audit procedures at Audit Board of the Republic of Indonesia Representative of South Sumatra Province.