E-JURNAL AKUNTANSI
Vol 6 No 2 (2014)

PENGARUH TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT DAN LOCUS OF CONTROL PADA PENGHENTIAN PREMATUR PROSEDUR AUDIT

Ni Made Surya Andani (Unknown)
I Made Mertha (Unknown)



Article Info

Publish Date
10 Feb 2014

Abstract

ABSTRAK Penulisan ilmiah ini bertujuan menguji pengaruh variabel time pressure, audit risk, professional commitment dan locus of control pada variabel penghentian prematur prosedur audit. Teknik analisis data yang dipakai berupa analisis regresi berganda dengan sampel sebanyak 34 orang auditor. Variabel time pressure serta variabel audit risk berpengaruh positif signifikan pada penghentian prematur prosedur audit. Sementara variabel professional commitment dan variabel locus of control berpengaruh negatif signifikan pada variabel penghentian prematur prosedur audit. Kata Kunci : penghentian prematur, prosedur audit

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...