PENGARUH FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR DAN KUALITAS AUDIT
ABSTRACT: The purpose of this
study is to examine the influence of internal and external auditors factor to
premature sign-off audit procedures and quality of audit. Auditor internal
factors tested in this study is the locus of con-trol, self esteem, and equity
sensitivity. While external factors tested in this study was time pressure,
detection risk, and review procedures and quality control. Respondents 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 re-spondents. Determination of the
samples was done by purposive sampling method, where the 144 question-naires
distributed, only 106 questionnaires could be used for analysis. Hypothesis
testing was performed using Structural Equation Modeling (SEM) were pro-cessed
with the program AMOS 6.0. The results of this study indicate that the behavior
of premature sign-off audit procedures is affected by the locus of control, time
pressure, detection risk, and review procedures and quality control. In this
study also proved that the behavior of premature sign-off audit procedures, equity
sensitivity, and detection risk affect the quality of audits produced by the
auditors.
Penulis: Nita Andriyani
Budiman
Kode Jurnal: jpmanajemendd130528
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