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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Ilomata International Journal of Management Edunomics Journal Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Joong-Ki
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Accounting and Investment

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Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit Astia Putriana; Novita Weningtyas Respati; Chairina Chairina
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.231 KB) | DOI: 10.18196/jai.2015.0037.121-131

Abstract

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.
Co-Authors ., Rusniati AA Sudharmawan, AA Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Dwi Perwita Sari Sutono Elvia Launa Faizah Naila Sofa Fatimah Fatimah Fatimah fatimah Fatimah Fendry Mappariza Hafizah, Nurul Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Diky Firjatullah Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Noor, Syamsu Rizal Rusma Nailiah Rusniati Rusniati Sarwani Sarwani, Sarwani Sri Maryani Sri Maryani Sutomo, Ibnu Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari