Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jambura Economic Education Journal
Saputra, Risman Ristiana
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Risiko Audit, Sistem Pengendalian Mutu, Dan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit Saputra, Risman Ristiana; Sarwoko, Haris
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.30434

Abstract

Measurement of the impact of audit risk, quality control system, and supervision on early audit procedure termination is the goal of this study. With a one-month data collecting period, the assessment type employs an objective quantitative methodology. Seventy-five respondents who satisfied the purposive sampling criteria were included in the evaluation sample, which included 10 public accounting firms in the South Jakarta region. SmartPLS version 4.0 was the statistical tool used for the data analysis procedure in this investigation. There are differences, according to the study's findings, where audit risk and supervision have a positive impact on early audit procedure termination while the quality control system has a negative impact. At the same time, the three variables have positive effects on early audit procedure termination.  Additionally, it would be preferable to broaden the study's variables for readers and authors in the future.  It will be feasible to have enough and competent information about the elements that might impact the early termination of audit operations by including additional variables.
Co-Authors Sarwoko, Haris