Premature Discontinuation Study of Audit Procedure
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, keinginan berpindah, dan tindakan pengawasan terhadap penghentian dini prosedur audit. Responden dari penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Makassar Provinsi Sulawesi Selatan. Jumlah sampel sebanyak 36 diperoleh dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui kuesioner. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa time pressure berpengaruh signifikan terhadap premature sign-off prosedur audit, tetapi turnover intention dan supervisory actions tidak berpengaruh signifikan terhadap premature sign-off prosedur audit.
Kata Kunci: Premature Sign-Off of Audit Procedure, Time Pressure, Turnover Intention, Supervisory Actions.
Abstract
The research to analyze the influence of time pressure, turnover intention, and supervisory actions on premature sign-off of audit procedure. The respondents from this research are auditors that work at Public Accountant Firms in Makassar City, South Sulawesi Province. The number of samples as many as 36 were obtained using purposive sampling method. The data that used by this research is primary data, it was collected by questionnaires. This research used multiple regression analysis. The result of this research indicates that time pressure has significant influence to premature sign-off of audit procedure, but turnover intention and supervisory actions don't have significant influence to premature sign-off of audit procedure
Keywords: Premature Sign-Off of Audit Procedure, Time Pressure, Turnover Intention, Supervisory Actions.
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DOI: https://doi.org/10.37531/sejaman.v5i2.2868
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