JRAA Vol.2 No.1, Maret 2015 DETERMINAN PENENTU PENGHENTIAN PREMATURE ATAS PROSEDUR AUDIT

DETERMINAN PENENTU PENGHENTIAN PREMATURE ATAS PROSEDUR AUDIT

Abstract

This research is used to test and obtain empirical evidence like time pressure, audit risk, materiality, and review procedures, quality control and locus of control influence on premature sign-offs on audit procedures. Random sampling technique is simple random sampling. Data was obtained by sending questionnaires directly to some of the public accounting firms in Central Jakarta, East Jakarta and South Jakarta a total of 110 sets of questionnaires and samples are fit for use as much as 78 respondents from 12 KAP. Methods of data analysis using Friedman Test to determine the priority ranking that is stopped and Logistic Regression Analysis to determine the effect of time pressure, the audit risk, materiality, review procedure and quality control and locus of control on top of premature sign-offs on audit procedures. Friedman test revealed that audit procedures are most often left out is an understanding of the client's business, while the most rarely procedure left is a physical examination. Logistic regression prove that the time pressure, the audit risk, materiality, review procedures and quality control has a significant influence on the premature termination on the audit procedures. However, the locus of control does not have a significant effect on premature sign-offs on the audit procedures.