PENGARUH RISIKO AUDIT, PROSEDUR REVIEW, KONTROL KUALITAS, DAN PENGALAMAN AUDIT TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Sheilla, 2012; The Influence of Audit Risk, Review Procedures, Quality Control, and Audit Experience to the Premature Sign-Off of Audit Procedure. Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. Premature sign-off of audit procedure is one form of reduced audit quality. This act refers to falsely signed off a require audit step, without completing the work or nothing the omission of the procedures but auditor dare to express opinion based on that procedures. The objectives of this research is to investigate and examine the effect of the audit risk, review procedures, quality control, and audit experience to the premature sign-off of audit procedure. The sample in this research by 67 respondents. The collection of data obtain uses survey method by personal questionnaire, in which questionnaires are sent to the auditor who worked in public accounting firm located in Central Jakarta. This research uses multiple regression method to test the hypothesis at 5% significance. The results of simultaneous hypothesis testing showed that audit risk, review procedures, quality control, and audit experience affect the premature sign-off of audit procedure. Meanwhile the partial results indicate review procedures and quality control affect the premature sign-off of audit procedure. However, audit risk and audit experience partially not affect the premature sign-off of the audit procedure