PENGARUH SELF ESTEEM, TEKANAN KETAATAN DAN PROSEDUR REVIEW & KONTROL KUALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

RAMA DWIYANTORO. The Influence of Self Esteem, Obedience Pressure, and Review Procedure and Quality Control on Premature Sign-Offs of Audit Procedure. Script, Jakarta: Faculty of Economics, State University Of Jakarta. 2019. This research was aimed to examine the influence of audit risk, supervisory action, self esteem and equity sensitivity on premature sign-off of audit procedure. This study uses primary data through a questionnaire that has been tested for validity and reliability beforehand and distributed to respondents directly. Respondents in this study were independent or external auditors working in the Public Accountant Office in the East Jakarta area with 80 respondents. This study uses a multiple regression analysis method with equations Y= 34,220 – 0,175 X1+ 0,875 X2 – 0,673 X3 + e. The result of this research show that: (1) self esteem have no significant influence on premature sign-off of audit procedure. (2) obedience pressure have positive significantly influence to premature sign-off of audit procedure. (3) review procedure and quality control have negative significantly influence to premature sign-off of audit procedure. (4) self esteem, obedience pressure, and review procedure and quality control have significant influence on premature sign-off of audit procedure by 44.4%. Referring to the results of this study, auditors must avoid actions that reduce audit quality such as premature sign-offs of audit procedure. In addition, clients and superiors do not exert pressure on the auditor to take actions that reduce audit quality such as premature sign-offs of audit procedure. Lastly, for the Public Accounting Firm should have a good procedure in reviewing the auditor's work and good quality control. Keywords: self esteem, obedience pressure, and review procedure and quality control, premature sign-off of audit procedur