IDEAS home Printed from https://ideas.repec.org/a/ris/ekbisj/1012.html
   My bibliography  Save this article

Faktor-Faktor yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit

Author

Listed:
  • Meganita, Linda

    (Universitas Sebelas Maret Surakarta)

  • Perdana, Halim Dedy

    (Universitas Sebelas Maret Surakarta)

  • Hananto, Santoso Tri

    (Universitas Sebelas Maret Surakarta)

  • Triatmoko, Hanung

    (Universitas Sebelas Maret Surakarta)

Abstract

The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%. Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.

Suggested Citation

  • Meganita, Linda & Perdana, Halim Dedy & Hananto, Santoso Tri & Triatmoko, Hanung, 2017. "Faktor-Faktor yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 1(2), pages 123-147, November.
    • Handle: RePEc:ris:ekbisj:1012
    as

    Download full text from publisher

    File URL: https://ejournal.uin-suka.ac.id/febi/ekbis/article/view/12-01/599
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Audit Procedure; Audit Risk; Locus of Control; Materiality; Prematur Sign Off Of Audit Procedure; Professional Commitment; Role Overload; Time Budget Pressure; Time Deadline Pressure;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:ekbisj:1012. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Achmad Nurdany (email available below). General contact details of provider: https://edirc.repec.org/data/fesukid.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.