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All Journal Jurnal GeoEkonomi
Ranita Ramadhani
Program Studi Akuntansi, Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI INDONESIA Ranita Ramadhani; Septyana Ananda Fatimah
Jurnal GeoEkonomi Vol. 13 No. 2 (2022)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.035 KB) | DOI: 10.36277/geoekonomi.v13i2.197

Abstract

This study aims to examine the effect of time pressure, audit risk, materiality, and audit experience on premature audits. The data used in this study are primary data derived from respondents' answers to the questions in the questionnaire. This research was conducted on auditors who work in Public Accounting Firms (KAP) located throughout Indonesia. The results of the analysis show that time pressure, audit risk and auditor experience have a significant effect on premature audit, while materiality variable has no effect on premature audit.
Co-Authors Septyana Ananda Fatimah