Pengaruh Tekanan Waktu, Tindakan Supervisi, dan Risiko Audit terhadap Penghentian Prematur Prosedur Audit

Abstract

This study aimed to analyze the effect of time pressure, supervision measures, and audit risk for premature signoffof the audit procedures. The population in this study is the auditors who work in public accounting firm in Surakarta and Yogyakarta with a sample of 38 respondents were taken with a saturated sampling method. Data retrieved by using the questionnaire. Before the data analysis, test the quality of data collection that covers the validity and reliability of the results that all valid and reliable point statement. The method of analysis data is multiple linear regression. The results showed that the actionof supervision and audit riskvariable are significant effect on premature sign off of the audit procedures while time pressure has no effect on premature sign off of the audit procedures.