TIME PRESSURE SEBAGAI PEMODERASI PENGHENTIAN PREMATUR PROSEDUR AUDIT TERHADAP KINERJA AUDITOR
ABSTRACT: This study aimed to test
time pressure to moderate the effect of premature sign off of audit procedures
on the performance of auditors. The sampling method in this research is to use
saturated or census sampling method, involving all members of the population as
a sample. The data in this study were collected through questionnaire method,
ie by spreading questionnaire (questionnaire) to be filled or answered by
respondents as many as 87 people on the auditor KAP in Bali Province. Testing
the hypothesis in this study using moderated regression analysis (MRA). This
research resulted in the premature sign off
of audit procedures that negatively affect the performance of auditors.
This shows that the higher the premature sign off of audit procedures, the
auditor's performance will decrease. Time pressure is able to weaken the
influence of premature sign off of audit
procedures on the performance of auditors. This suggests that increasing the
time pressure felt by the auditor, the behavior of premature termination of
audit procedures will be reduced so that the auditor's performance is getting
better.
Penulis: Cokorda Istri
Indraswari Pemayun, I Ketut Budiartha
Kode Jurnal: jpakuntansidd160099
