Pengaruh Tekanan Waktu, Tindakan Supervisi, Dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit (Studi Empiris pada Auditor KAP di Surakarta dan Yogyakarta)

• Main Authors: Wulandari, Devi (Author), , Drs. M. Abdul Aris , M.Si (Author)
• Format: Book
• Published: 2015.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/37382/17/NASKAH%20PUBLIKASI%20.pdf; https://eprints.ums.ac.id/37382/1/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/37382/2/BAB%20I.pdf; https://eprints.ums.ac.id/37382/3/BAB%20II.pdf; https://eprints.ums.ac.id/37382/4/BAB%20III.pdf; https://eprints.ums.ac.id/37382/5/BAB%20IV.pdf; https://eprints.ums.ac.id/37382/6/BAB%20V.pdf; https://eprints.ums.ac.id/37382/12/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/37382/16/LAMPIRAN.pdf
• Keywords: HF5601 Accounting

This present study was intended to analyze the impact of time pressure, supervision, and audit risk on the premature sign off of the audit procedure at auditors KAP in Surakarta and Yogyakarta. This present study was a quantitative one. The population, which included the auditors employed at the Offices of Public Accountants in Surakarta and Yogyakarta, was taken using the sampling jenuh technique. The data that used were primary data by survey method in which questionnaire was distributed to the respondents. samples in this study were 38 respondents. Data analysis methods used include data collection quality test (validity, reliability), the classical assumption test (test for normality, multicollinearity, heteroscedasticity), and hypothesis testing (multiple linear regression, F test, test the coefficient of determination R2, and test t). The results of this study indicate that the time pressure variable has no effect on the significance the premature sign off of the audit procedure, while variable action of supervision and audit risk significant effect on the premature sign off of the audit procedure.