PENGARUH TIME PRESSURE, PROFESIONAL COMMITMENT DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT

  • I Putu Gede Krisna Ekadana Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
Keywords: Time Pressure, Profesional Commitment, Locus of Control and Premature Sign Off Audit Procedures

Abstract

Premature sign off audit procedures is a condition where the auditor stops one or more audit steps required in the audit procedure without replacing other steps. This study aims to examine how the effect of time pressure, professional commitment, and locus of control on premature termination of audit procedures. The population in this study is a public accounting firm in Bali Province. This type of research is quantitative and the sampling technique used is purposive sampling method, so that the sample obtained is as many as 40 auditors.

The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using the t-test with a significance level of 5%. Based on the results of the simultaneous analysis test, time pressure, professional commitment, and locus of control have a significant effect on premature termination of audit procedures, and partially time pressure, professional commitment, and locus of control have a positive and significant effect on premature termination of audit procedures.

Published
2021-07-26
How to Cite
Krisna Ekadana, I. P. G., & Sumadi, N. K. (2021). PENGARUH TIME PRESSURE, PROFESIONAL COMMITMENT DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT. Hita Akuntansi Dan Keuangan, 2(3), 304-317. https://doi.org/10.32795/hak.v2i3.1817

Most read articles by the same author(s)

<< < 1 2 3 4 5