ANALISIS FAKTOR EKSTERNAL YANG MEMPENGARUHI KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Fitri Simamora, Dedy Husrizal Syah

Abstract


ABSTRACT

 

This research aims to determine the factors that influence premature sign of audit procedures.The study was conducted on accountants working in public accounting firms in the city of Medan. A total of 43 auditors from 5 public accounting firms filled out the research questionnaire. The results showed the time pressure variable and audit risk variable significantly influence the risk of premature sign of the audit procedure. Meanwhile, the review and quality control procedure variables and the Locus of Control variable are not significant to the premature sign of the audit procedure.

 

Keywords: Premature sign of audit Procedure, time pressure, audit risk, review and quality control procedure,  locus ff control.




DOI: https://doi.org/10.46576/bn.v3i1.692

Article Metrics

Abstract view : 389 times
PDF (Bahasa Indonesia) – 417 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Bisnis Net

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Jurnal Bisnis Net Terindeks pada:

   

Member Of: 

BISNIS NET : JURNAL EKONOMI DAN BISNIS Published By :
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnal_bisnisnet@dharmawangsa.ac.id

 

 Creative Commons License

Bisnis Net : Jurnal Ekonomi dan Bisnis By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.dharmawangsa.ac.id/index.php/bisnet/index