Jambura Economic Education Journal
Vol 7, No 3 (2025): : July 2025

Pengaruh Risiko Audit, Sistem Pengendalian Mutu, Dan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit

Saputra, Risman Ristiana (Unknown)
Sarwoko, Haris (Unknown)



Article Info

Publish Date
05 Jul 2025

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.

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Journal Info

Abbrev

jej

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

The Jambura Economic Education Journal (JEEJ) aims to help researchers, students and lecturers publish their works for public audiences and find new connections. The Jambura Economic Education Journal (JEEJ) considers original research articles and reviews articles in the field of research on ...