Detail Cantuman Kembali
Faktor-faktor yang mempengaruhi penghentian prematur atas prosedur audit (studi empiris pada auditor yang bekerja di KAP Surabaya)
- Bagikan:
This study aims to examine empirically the effects of time pressure, audit risk, materiality, review procedures and quality control, and professional commitment to the premature sign-off on public accounting firm in Surabaya.
The data collection was done by using questionnaires given to customer service KAP researchers to be given directly to the respondent. The sample in this study was 41 staff auditors who worked on KAP 16 in Surabaya in 2016, with the criteria for having a minimum education level S1 Accounting, and a minimum term of one year. The sampling technique used was purposive sampling. Hypothesis testing is done by multiple linear regression analysis with SPSS version 17.
The results of this study indicate that the variable materiality effect on premature sign-off. While variable time pressure, audit risk, review procedures and quality control and professional commitment do not effect on premature sign-off.
Theresia Ayu Setyo Prayogo - Personal Name
2016 Ak Pra fp
2016 Ak Pra fp
Text
Indonesia
Universitas Katolik Widya Mandala Madiun
2016
Madiun
xiv;68p;lamp;30cm
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