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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 7, November 2013, Hlm. 11-26

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR PROSEDUR AUDIT

SHANTI S.

STIE Trisakti
shanti@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR PROSEDUR AUDIT

ABSTRACT:

The purpose of this research is to obtain empirical evidence about the influence of time pressure, audit risk, materiality, review and quality control procedures, audit experience and professional commitment to the premature termination of the audit procedures. Data was collected through questionnaire survey. The sample were 85 auditors working at KAP in Jakarta with a purposive convenience sampling method. This research used logistic regression. Results of this research was that the time pressure, audit risk, materiality, review and quality control procedures, audit experience and professional commitment do not have influence on the premature termination of the audit procedures.

Keyword :Premature sign off, time pressure, audit risk, materiality, review and quality control procedures, audit experience and professional commitment
 
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