Pengaruh Locus Of Control, Turnover Intention, Time Pressure, Review Procedure And Quality Control, Dan Audit Risk Terhadap Penghentian Prematur Prosedur Audit (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah dan D.I.Yogyakarta)

The audit process cannot be separated from the deviant behavior carried out by auditors, for example premature sign-off of audit procedures. The premature sign-off of audit procedures is the termination of an important audit procedure that must be carried out, and cannot be replaced with other steps, without completing the work or even eliminating it. This study aims to determine the effect of locus of control, turnover intention, time pressure, review procedure and quality control, and audit risk to the premature sign-off of the audit procedures. This study use 43 auditors as sample, with convenience sampling method. Primary data through questioner is used in this study. The result of the study showed that the locus of control and turnover intention have an effect to the premature sign-off of audit procedures. While time pressure, review procedure and quality control, and audit risk have no effect to the premature sign-off of audit procedures