Pengaruh Tekanan Waktu Dan Tindakan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit

Mutia Maulina
Ratna Anggraini
Choirul Anwar

ABSTRACT

Premature sign off of audit procedure is one form of reduced audit quality. This act refers to falsely signed off a require audit step, which is not covered by other step, without completing the work or nothing the omission of the procedure butauditor dare to express opinion based on that procedure.

The objectives of this research are: first, testing the effect of time pressure on premature sign off of audit procedure, and second, testing the effect of supervisory action on premature sign off of audit procedure. The collection of data obtain by questionaire directly to junior auditors and senior auditors who work in CPA Doli, Bambang, Sudarmadji & Dadang; CPA Hertanto, Sidik, & Rekan; CPA DRS. Wirawan & Rekan; CPA Armen, Budiman & Rekan; CPA DRA. Erimurni; CPA DRS. Heroe Pramono & Rekan; CPA DRS. Kartoyo & Rekan; CPA DRS. Teguh Heru Irianto; CPA Rizal Yahya; dan CPA DRS. Arifin Faqih. From 70 questionaire scatterd, 62 questionaire was received b ack and 57 questionaire processed by SPSS 17.00.

The analysis method of this thesis is classic assumption test, multiple regression analysis, F test, t test, and coefficient of determination test. The Results of regression analysis of a p-value variable time pressure = 0.010 < 0.05, which means that there is a relationship between time pressure with premature sign off of audit procedure and a p-value variable supervisory action = 0.931 > 0.05, which means that there is not a relationship between supervisory action with premature sign off of audit procedure.

Keywords: Premature Sign Off of Audit Procedure, Time Pressure, and Supervisory Action

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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)

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