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

dc.contributor.authorWulandari, Devi
dc.contributor.authorAris, Muhammad Abdul
dc.date.accessioned2015-06-19T04:03:20Z
dc.date.available2015-06-19T04:03:20Z
dc.date.issued2015-06-13
dc.identifier.citationAgung, Wahyu. 2010. Panduan SPSS 17.0 Untuk Mengolah Penelitian Kuantitatif. Yogyakarta : Garailmu. Asmara dan Rusmin. 1996. Belajar Cepat Dan Sistematis Auditing 1: Edisi Pertama, Yogyakarta: UPP-AMP YKPN. Asrini, Sujana dan Darmawan. 2014. Pengaruh Tekanan Waktu, Locus Of Control Dan Tindakan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit (Studi Empiris Pada Kantor Akuntan Publik Di Bali). e-Journal S1 Ak Universitas Pendidikan Ganesha, Vol.2No:1, 1-11. Singaraja. Coram, Paul, Juliana dan Woodliff. 2004. The Effect of Risk Misstatement On The Propensity to Commit Reduced Audit Acts Under Time Budget Pressure. Auditing : A Journal of Practice & Theory. 23 (2), 159-167. Dahlan, Hendriansyah. 2012. Uji asumsi klasik. http://hendrians diamond.blogspot.com/2012/01/uji-asumsi-klasik.html?m=1 Diakses tanggal 5 Januari 2015. Ghozali, Imam. 2011. Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro. Halim, Abdul. 2008. Auditing Dasar-Dasar Audit Laporan Keuangan1: Edisi Empat, Yogyakarta: YKPN. Halim, Abdul. 1997. Auditing 1 :Edisi Dua. Yogyakata : UPP AMP YKPN. Indarto. 2011. Analisis Faktor–Faktor Yang Mempengaruhi Penghentian Prematur atas Prosedur Audit. JurnalDinamika Sosial Ekonomi Volume 7 Nomor 2 Kumalasari, Handayani dan Wibisono. 2013. Pemengaruh Penghentian Prematur Atas Prosedur Audit Pada Auditor di KAP Surabaya. Jurnal Riset Manajemen danAkuntansi, Vol.1No. 1, 28-39. Maulina, Anggraini, dan Anwar. 2010. Pengaruh Tekanan Waktu dan Tindakan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit. Proceeding Simposium Nasional Akuntansi XIII, 1-24 . Purwokerto. Mulyadi, 2002, Auditing 1: Edisi Enam, Jakarta: Salemba Empat. Qurrahman, Susfayetti dan Mirdah. 2012. Pengaruh Time Presure, ResikoAudit, Materialitas, Prosedur Review Dan Kontrol Kualitas, Locus of Control Serta Komitmen Profesional Terhadap Penghentian Prematur Prosedur Audit (Studi Empiris Pada KAP di Palembang). e-Jurnal Binar Akuntansi Vol. 1 No.1, 23-32. Jambi. Rosalina, WidaAmalia. 2011. Pengaruh Time Pressure,Risiko Audit, Materialitas Serta Supervisi Terhadap Premature Sign-Off.Skripsi. Universitas Airlangga. Sugiyono. 2010. Metode Penelitian Bisnis. Cetakan Ke-15, Penerbit CV.ALVABETA. Bandung. Wahyudi, Lucyanda, dan Suhud. 2011. Praktik Penghentian Prematur atas Prosedur Audit.ISSN2088-2106, Vol.1 No. 2, 125-140. Weningtyas, Setiawan, dan Triatmoko. 2006. Penghentian Prematur Atas Prosedur Audit. Proceeding Simposium Nasional Akuntansi (SNA) IX- Padang.in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/6117
dc.description.abstractThis 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.in_ID
dc.language.isoidin_ID
dc.publisherUniversitas Muhammadiyah Surakartain_ID
dc.subjecttime pressurein_ID
dc.subjectaction of supervisionin_ID
dc.subjectaudit riskin_ID
dc.subjectaudit proceduresin_ID
dc.subjectpremature sign offin_ID
dc.titlePengaruh Tekanan Waktu, Tindakan Supervisi, dan Risiko Audit terhadap Penghentian Prematur Prosedur Auditin_ID
dc.typeArticlein_ID


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