Path: Top . Undergraduate Theses

PENGARUH PROSEDUR REVIEW DAN KONTROL KUALITAS, TEKANAN WAKTU, RISIKO AUDIT, DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Undergraduate Theses from JIPPTUMG / 2016-07-19 16:17:43
Oleh : ALAIK KAMALUDDIN
Dibuat : 2016-07-19, dengan 4 file

Keyword : premature termination of audit procedures, procedure review and a lot of quality controls, time pressures, audit risk, materiality.

Penelitian ini bertujuan melakukan pengujian pengaruh prosedur review dan
kontrol kualitas, tekanan waktu, risiko audit, materialitas terhadap penghentian
prematur atas prosedur audit. Dengan menggunakan 47 sampel yakni responden
yang berprofesi sebagai auditor junior, auditor senieor dan partner pada kantor
Akuntan Publik Wilayah Surabaya.
Pengujian dilakukan dengan regresi berganda. Hasil regresi
memperlihatkan bahwa tekanan waktu tidak berpengaruh terhadap penghentian
prematur atas prosedur audit, sedangkan Prosedur review dan kontrol kualitas,
risiko audit, serta materialitas berpengaruh terhadap terjadinya penghentian
prematur atas prosedur audit.

Deskripsi Alternatif :

This study aimed to test the effect of the review procedures and quality control,
time pressure, audit risk, materiality against premature termination on the audit
procedures. By using 47 samples of the respondents who works as a junior
auditor, auditor senieor and partner in Public Accountant office Surabaya region.
Testing is done by multiple regression. The regression results show that
time pressure had no effect on premature termination on the audit procedures,
while the review procedures and quality control, audit risk and materiality
influence the occurrence of premature termination on the audit procedures.

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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