PENGARUH TEKANAN WAKTU DAN RISIKO AUDIT TERHADAP PRAKTIK PENGHENTIAN PREMATUR PROSEDUR AUDIT (STUDI KASUS PADA AUDITOR DI KANTOR AKUNTAN PUBLIK WILAYAH BANDUNG)

ELIEF BIANT PRATAMA

Informasi Umum

Kode

14.04.719

Klasifikasi

657.45 - Auditing

Jenis

Karya Ilmiah - Skripsi (S1) - Reference

Subjek

Auditing

Dilihat

270 kali

Informasi Lainnya

Abstraksi

Premature sign off is a condition which shows that an auditor will stop some of audit steps in audit procedure wihout replace it with another step. Prematur sign off usually happens on the audit area which have a few work sheet documentation, for example, at the stage of execution of analytical procedure at the begining of audit, at the stage of testing the klien’s internal control, and at the stage of klien’s work inquiry. It has a direct impact on audit quality, because it allows the auditor to not being able to find errors and irregularities that occur in the client's financial statements. This study aimed to determine how far the influence of time pressure and audit risk against premature sign off conducted by auditors who work in the KAP region Bandung. Time pressure is measured by five indicators, the lack of time budget that given, infringe the time budget which has been set, auditing several clients in the same period, overtime usage, and provision of spare time. Audit risk is measured by three indicators, first, not doing confirmation, not perform a physical examination, and reducing sample. Research methode which is used in this study is descriptive verificative and causative research.. The population in this study is all of Public Accountant Firm located in Bandung. Sampling methode which is used is convenience sampling with 41 respondents. Data which is used in this study is primery data through questionnare survey, then the data will be analyzed using continuum line to describe the data, and multiple regression analysis to test the hypothesis. The result show that time pressure and audit risk against simultaniously has significant influence on premature sign off. Partially, time pressure and audit risk has no influence on premature sign off.