Pengaruh Time Pressure, Audit Risk , Locus of Control dan Tindakan Supervisi terhadap Penghentian Prematur atas Prosedur Audit (Studi Kasus pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

This study aims to determine the effect of time pressure, audit risk, locus of control and supervision actions on premature termination of audit procedures. This analysis uses independent variables namely time pressure, audit risk, locus of control and supervision measures. The dependent variable is premature termination of the audit procedure. The population of this study were all auditors who worked in the Public Accountant Office in Surakarta and Yogyakarta with a sample of 39 respondents. The sampling technique was by convenience sampling method. The research data used are primary and secondary data. The statistical method uses multiple linear regression analysis. The results show that supervision measures affect premature termination of audit procedures. While time pressure, audit risk and locus of control have no effect on premature termination of audit procedures