PENGARUH RISIKO AUDIT, TINDAKAN SUPERVISI DAN PROSEDUR REVIEW TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Bali)

  • Ni Wayan Vega Juniyanti Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
Keywords: Keywords: Audit Risk, Supervision Measures, Review. Procedures. and. Premature Termination. Of. Audit Procedures

Abstract

This. study the effect of audit. risk, supervision measures, and review procedures on premature.
Termination. Of. Audit. procedures. Population in this study were all auditors who worked at the
State Audit Board of the Republic of Indonesia, representing the Province of Bali, totaling 60
auditors, and the entire population in this study was sampled, namely 60 auditors. Data
collection techniques in this study using a questionnaire (questionnaire). The method of
determining the sample using purposive sampling method. The data analysis technique used in
this study is multiple linear regression analysis. The results of this study indicate that audit risk
has no effect on premature termination of audit procedures. Partially, only review procedures have
a negative and significant effect. on premature .termination. of .audit procedures at BPK RI
Representatives of Bali Province, while audit risks and supervision measures have no effect on
premature termination of audit procedures at BPK RI Representatives of Bali Province.

Published
2021-04-29