<![CDATA[Premature sign-off adalah perilaku yang menyebabkan berkurangnya kualitas audit. Tindakan ini terjadi ketika auditor menghentikan beberapa prosedur audit tanpa menggantikannya dengan prosedur lain. Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, materialitas, locus of control, etika profesi terhadap premature sign-off dengan kontrol kualitas sebagai variabel moderating. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Kota Semarang. Teknik Pengambilan sampel menggunakan convenience sampling diperoleh sebanyak 50 responden. Metode analisis data yang digunakan adalah dengan analisis deskriptif variabel. Adapun pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan SPSS. Hasil pengujian hipotesis menunjukan bahwa time pressure, materialitas, etika profesi berpengaruh positif signifikan dan locus of control tidak berpengaruh terhadap premature sign-off, kontrol kualitas berpengaruh pada hubungan materialitas dan etika profesi terhadap tindakan premature sign-off, sedangkan kontrol kualitas tidak mempunyai pengaruh pada hubungan time pressure, locus of control terhadap tindakan premature sign-off. Saran untuk penelitian selanjutnya agar dapat menambahkan variabel independen dari faktor eksternal seperti (tindakan supervisi) maupun faktor internal (self esteem), serta memperluas sampel di Kantor Akuntan Publik se Jawa Tengah. Premature sign-off is a behavior that causes a decline in the audit quality. This action occurs when the auditor terminate some audit procedures without replacing it with other procedures. This research aims to analyze the effect of time pressure, materiality, locus of control, the ethics of the profession toward premature sign-off with quality control as a moderating variable. This research population is auditor who workat public accountant office (KAP) in Semarang city. Sampling techniques using convenience sampling is obtained with 50 respondent. Data analysis method used is variable descriptiveanalysis. Hypothesis test used multiple regression analysis with SPSS. The results showed that there are a positive effect among time pressure and materiality toward the premature sign-off, there is no effect among professional ethics toward premature sign-off. quality control positive significant influential profession ethics and locus of control have no effect against premature sign-off, quality control affect the relationship of materiality, andprofessional ethics action toward of premature sign-off, while the quality control has no influence on the relationship of time pressure, and locus of control action toward  of premature sign-off. Suggestions for further research in order to add variables independent of external factors such as (supervisory action) and internal factors (self esteem), as well as expand the sample public accountant in Central Java.]]>
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