Bangun, Yosi Anita Putri (2018) Pengaruh Determinan Faktor Situasional Dan Personal Terhadap Penghentian Prematur Prosedur Audit (Studi Pada Kantor Akuntan Publik Non Big 4 Di Provinsi Jawa Timur). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh determinan faktor situasional dan individual terhadap praktik penghentian prematur prosedur audit. Faktor situasional yang diuji dalam penelitian ini adalah time pressure, risiko audit, prosedur review dan kontrol kualitas, sedangkan faktor personal adalah locus of control dan turnover intention. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Metode pengambilan sampel menggunakan convenience sampling. Sampel yang digunakan adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) Non Big 4 di Provinsi Jawa Timur yang terdaftar dalam Institut Akuntan Publik Indonesia (IAPI). Kuesioner yang disebarkan sebanyak 90 eksemplar, namun hanya 63 kusioner yang dapat diolah. Pengujian hipotesis dilakukan dengan analisis regresi berganda menggunakan bantuan program SPSS 23. Hasil penelitian ini membuktikan bahwa time pressure, risiko audit, locus of control, dan turnover intention berpengaruh terhadap penghentian prematur prosedur audit, sementara prosedur review dan kontrol kualitas tidak berpengaruh terhadap penghentian prematur prosedur audit. Hasil penelitian juga menunjukkan bahwa turnover intention adalah faktor paling dominan dalam mempengaruhi penghentian prematur prosedur audit.
English Abstract
This research aims to examine the influence of situational dan personal factors on premature sign-offs behavior during the audit procedures. The situational factors examined in this research are time pressure, audit risk, review procedure and quality control; meanwhile, the personal factors are locus of control and turnover intention.Using convenience sampling, auditors who work in Non Big 4 Public Accounting Firms in East Java Province and registered in the Indonesian Institute of Certified Public Accountants (IAPI) were selected as the sample. From 90 copies of questionnaires, sixty-three were returned and were analyzed using multiple regression analysis. The results of this study indicates that time pressure, audit risk, locus of control, and turnover intention influence premature sign-off of audit procedures, and that review procedure and quality control do not influence it. The results also show that turnover intention is the most dominant factor in influencingthe premature sign-off of audit procedures.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/248/051805114 |
| Uncontrolled Keywords: | auditor, penghentian prematur prosedur audit, time pressure, risiko audit, prosedur review dan kontrol kualitas, locus of control, serta turnover intention, auditor, premature sign-offs of audit procedures, time pressure, audit risk, review procedure, quality control, locus of control, and turnover intention. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 20 May 2019 02:42 |
| Last Modified: | 20 Oct 2021 04:03 |
| URI: | http://repository.ub.ac.id/id/eprint/164123 |
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