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All Journal Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh
Siti Nor Hikmah
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DAN FAKTOR –FAKTOR YANG MEMPENGARUHI (Studi Empiris Pada Auditor di Kantor Akuntan Publik Semarang dan Yogyakarta ) Tri Retno Wulandari; Siti Nor Hikmah
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 2, No 2 (2012)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v2i2.341

Abstract

The objectives of this research is to test the effect of time pressure, audit risk, materiality, review procedure and quality control, self esteem on premature sign off of audit procedure. This analyze with used the logistic regression is α=5%.  The result of this research indicates that there is a priority sequence of discontinued audit procedure in time pressure conditions. The audit procedure which is often omitted is understanding business's client and the audit procedure which is seldom omitted is physical examination. The logistic regression shows that audit risk, review procedure and quality control have an effect on prematurly signed off  of audit procedure. But time pressure, materiality, self esteem  have not an effect on prematurly signed off  of audit procedure. Keywords : Premature Sign off of Audit Procedure, Time Pressure, Audit Risk, Materialitas, Review Procedure and Quality Control , Self Esteem 
Co-Authors Tri Retno Wulandari