Gustina, Devi (2017) ANALISIS PENGARUH TIME PRESSURE, LOCUS OF CONTROL, AUDIT RISK, DAN MATERIALITYTERHADAP PREMATURE SIGN-OFF OFAUDIT PROCEDURE(STUDI EMPIRIS PADA AUDITOR DI KAP BESAR DKI JAKARTA TAHUN 2017). Skripsi thesis, Universitas Tarumanagara.
Full text not available from this repository.Abstract
Tujuan penelitian ini adalah untuk menganalisis pengaruh time pressure, locus of control, audit risk, dan materiality terhadap premature sign off of audit procedure. Data yang digunakan dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada para auditor yang bekerja pada KAP di Wilayah DKI Jakarta. Kantor Akuntan Publik (KAP) yang menjadi sampel penelitian terdiri dari 8 KAP. Teknik pengujian hipotesis menggunakan model regresi logistik yang dilakukan untuk mengetahui pengaruh variabel secara parsial dan simultan. Hasil analisis menunjukkan bahwa time pressure dan materiality berpengaruh negatif dan signifikan terhadap premature sign-off of audit procedure. Sedangkan locus of control mempunyai pengaruh positif dan signifikan terhadap premature sign-off of audit procedure. Audit risk tidak mempunyai pengaruh yang signifikan terhadap premature sign off of audit procedure. Time pressure, locus of control, audit risk, dan materiality berpengaruh secara signifikan simultan terhadap premature sign-off of audit procedure. The purpose of this research is to analyze the effect of the time pressure, locus of control, audit risk, and materiality on premature sign-off of audit procedure. The data used in this research were obtained by distribusing questionnaires to the auditor who worked on the Public Accounting Firm in DKI Jakarta. Public accounting firm that used in this study consists of 8 public accounting firm. Hypothesis testing technique used logistic regression to determine the effect of the model partially and simultaneously. The result of this study show that time pressure, and materiality have negative and significant effect on premature sign-off of audit procedure. On the other hand, locus of control have positive and significant effect on premature sign-off of audit procedure. Audit risk did not have any significant impact on premature sign-off of audit procedure. Time pressure, locus of control, audit risk, and materiality influence premature sign-off of audit procedure simultaneously. Key Word: Time Pressure, Locus of Control, Audit Risk, Materiality, Premature Sign-Off of Audit Procedure
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 04 May 2021 03:44 |
| Last Modified: | 04 May 2021 03:44 |
| URI: | http://repository.untar.ac.id/id/eprint/27400 |
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