PENGARUH FAKTOR EKSTERNAL DAN INTERNAL TERHADAP KEPUTUSAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT
The purpose of this study is to examine the influences of external and internal factors on decision premature sign-off of audit procedures. External factors tested in this study was time pressure, detection risk, materiality, review procedures and quality control. While internal factors tested in th...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/97715/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54445 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The purpose of this study is to examine the influences of external and internal
factors on decision premature sign-off of audit procedures. External factors tested in
this study was time pressure, detection risk, materiality, review procedures and
quality control. While internal factors tested in this study are locus of control and self
esteem.
Respondent in this research is an auditor who works at public accounting firm
in Yogyakarta and Surakarta. The primary data used in this study were collected
through a questionnaire submitted directly to the respondent. There are 125
questionnaires distributed, 87 quetionnaires had been returned by given time, and 83
questionnaires were being processed with logistic regression.
The result of this study indicate that time pressure, detection risk, materiality,
review procedures and quality control, locus of control, and self esteem are
significantly influence the premature sign-off audit procedures. |
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