PENGARUH TEKANAN WAKTU, RESIKO AUDIT, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, MATERIALITAS DAN KUALITAS AUDIT TERHADAP PREMATURE SIGN-OFF (Studi Empiris Pada KAP di Dki Jakarta)

TAMPUBOLON, ELIA SUPRIADI (2022) PENGARUH TEKANAN WAKTU, RESIKO AUDIT, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, MATERIALITAS DAN KUALITAS AUDIT TERHADAP PREMATURE SIGN-OFF (Studi Empiris Pada KAP di Dki Jakarta). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji apakah tekanan waktu, resiko audit, komitmen profesionalisme, locus of control, materialitas, dan kualitas audit berpengaruh terhadap premature sign off. Populasi dalam penelitian ini terdiri dari auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta. Metode pengambilan sampel yang digunakan adalah confinience sampling method. Dalam penelitian ini, total sampel adalah 130 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban responden sebagai sampel. Statistical Package for the Social Sciences (SPSS) 23 digunakan sebagai metode analitis. Hasil penelitian ini menunjukkan bahwa tekanan waktu, resiko audit, komitmen profesional, locus of control, materialitas, dan kualitas audit berpengaruh terhadap premature sign off. Kata kunci : tekanan waktu, resiko audit, komitmen profesional, locus of control, materialitas, kualitas audit, premature sign off. This study aims to examine whether time pressure, audit risk, professionalism commitment, locus of control, materiality, and audit quality affect premature sign off. The population in this study consisted of auditors working at the Public Accounting Firm in DKI Jakarta. The sampling method used is the confidence sampling method. In this study the number of samples was 130 respondents. The type of data used is primary data obtained from the results of the respondents' answers as a sample. Statistical Package for the Social Sciences (SPSS) 23 is used as the method of analysis. The results of this study indicate that time pressure, audit risk, professional commitment, locus of control, materiality, and audit quality have an effect on premature sign off. Keywords: time pressure, audit risk, professional commitment, locus of control, materiality, audit quality, premature approval.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110199
Uncontrolled Keywords: tekanan waktu, resiko audit, komitmen profesional, locus of control, materialitas, kualitas audit, premature sign off.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi (D3)
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 13 Apr 2023 04:05
Last Modified: 13 Apr 2023 04:05
URI: http://repository.mercubuana.ac.id/id/eprint/76464

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