Media Riset Bisnis Ekonomi Sains dan Terapan
Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan

FAKTOR YANG MEMENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Tuti Trisnawati ((Sinta ID: 6720011), (Scopus ID: 57196287580), Taksasila Edukasi Insani)
Andry Priharta (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
24 Jan 2024

Abstract

This study aims to determine the effect of turnover intentions, time pressure, materiality, review procedures and quality control on premature termination of audit procedures. The research method used is a quantitative method using primary data. The sample determination in this study was taken through auditor data registered in the Directory KAPAP 2021, using the purposive sampling method and the slovin formula so that 90 respondents obtained results. The data obtained is then processed using IBM SPSS version 26 software using a statistical test tool, namely multiple regression analysis. The results of this study indicate that: (1) turnover intentions have a significant effect on premature termination of audit procedures; (2) time pressure has a significant effect on premature termination of audit procedures; (3) materiality has a significant effect on premature termination of audit procedures; (4) review and quality control procedures have a significant effect on premature termination of audit procedures; (5) turnover intentions, time pressure, materiality, review procedures and quality control simultaneously have a significant effect on premature termination of audit procedures. Keywords: Turnover Intentions, Time Pressure, Materiality, Quality Control and Review Procedures, Premature Sign-off of Audit Procedures

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Journal Info

Abbrev

mrbest

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Other

Description

MRBEST merupakan jurnal ilmiah yang diterbitkan dan dikelola oleh Taksasila Edukasi Insani (TeiN), mempublikasikan artikel berbahasa Indonesia dengan tema yang terkait dengan bidang Bisnis, Ekonomi, Sains, dan Terapan. Terbit 4 kali dalam setahun, yaitu pada bulan Desember, Maret, Juni dan September ...