ANALISIS FAKTOR –FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATURATAS PROSEDUR AUDIT
Abstract
ABSTRACT
The purpose of this study is to examinethe factors influencing the premature sign off.
Sample is 71 auditors at Public Accountant Firm in Semarang. The result indicates that the
premature sign off is influenced by time pressure, audit risk, materiality, review procedure
and quality control, organizational commitment, profesional commitment, and ethic
consciousness.
Keywords : premature sign off, audit risk, materiality, review procedure and quality
control, audit experience, and ethic consciousness.
The purpose of this study is to examinethe factors influencing the premature sign off.
Sample is 71 auditors at Public Accountant Firm in Semarang. The result indicates that the
premature sign off is influenced by time pressure, audit risk, materiality, review procedure
and quality control, organizational commitment, profesional commitment, and ethic
consciousness.
Keywords : premature sign off, audit risk, materiality, review procedure and quality
control, audit experience, and ethic consciousness.
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Jurnal Dinamika Sosial Ekonomi
ISSN 2089-4082(print), ISSN 2087-9466 (online)
Published by:
Koordinasi Perguruan Tinggi Swasta Wilayah 6 Jawa Tengah
Semarang - Indonesia
JDSE by http://journal.kopertis6.or.id/index.php/sosek/ is licensed under a Creative Commons Attribution 4.0 International License.