Abstract
Premature sign off of audit procedure is one of those behaviors that can reduce audit quality. The present study was intended to examine whether time pressure, supervision, and locus of control affect the premature sign off of the audit procedure. The population used in this study is all auditors working at Public Accounting Firms in Surabaya. The data used is the primary data in the form of questionnaires distributed to the respondents. The sampling technique used is purposive sampling. The sample of research is 50 auditors from 17 Public Accounting Firms in Surabaya. Data analysis techniques used is multiple regressions. The results of this research showed that time pressure, supervision and locus of control affected the premature sign off of the audit procedures. The implication of this research result for the auditor is the higher the premature discontinuation of the audit procedure performed by the auditor will result in decreased audit quality and increased audit risk.
Highlights
Premature sign off of audit procedure is one of those behaviors that can reduce audit quality
The present study was intended to examine whether time pressure
The population used in this study is all auditors actively working at
Summary
Penghentian premature atas prosedur audit merupakan salah satu perilaku yang dapat mengurangi kualitas audit. Tujuan penelitian yang ingin dicapai adalah menguji apakah tekanan waktu, tindakan supervisi, dan locus of control berpengaruh terhadap penghentian prematur atas prosedur audit. Populasi dalam penelitian merupakan semua auditor yang yang masih aktif bekerja di Kantor Akuntan Publik (KAP) di Wilayah Surabaya. Sampel penelitian berjumlah 50 auditor berasal dari 17 KAP di Surabaya. Teknik analisis data yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tekanan waktu, tindakan supervisi dan locus of control berpengaruh terhadap penghentian premature atas prosedur audit. Implikasi hasil penelitian ini bagi auditor adalah semakin tinggi penghentian prematur atas prosedur audit yang dilakukan oleh auditor maka akan mengakibatkan menurunnya kualitas audit dan meningkatnya risiko audit. Kata kunci: Tekanan Waktu, Tindakan Supervisi, Locus of Control, dan Penghentian Prematur Atas Prosedur Audit
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