PENGARUH TEKANAN WAKTU, RISIKO AUDIT, TINDAKAN SUPERVISI, DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada BPK RI Perwakilan Provinsi Sulawesi Selatan)

2015ABSTRAK\ud Pengaruh Tekanan Waktu, Risiko Audit, Tindakan Supervisi dan\ud Materialitas terhadap Penghentian Prematur Atas Prosedur Audit\ud (Studi Empiris pada BPK RI Perwakilan Provinsi Sulawesi Selatan)\ud Khairurrijal Ibrahim\ud Mushar Mustafa\ud Asri Usman\ud Penelitian ini bertujuan untuk mengetahui apakah tekanan waktu, risiko audit,\ud tindakan supervisi, dan materilaitas berpengaruh terhadap penghentian\ud premature atas prosedur audit yang dilakukan oleh auditor BPK RI Perwakilan\ud Provinsi Sulawesi Selatan, baik secara parsial maupun simultan. Penelitian ini\ud menggunakan desain studi korelasional dengan instrumen kuesioner sebagai\ud alat untuk mengukur variabel tekanan waktu, risiko audit, tindakan supervisi, dan \ud materialitas. Metode analisis yang digunakan untuk menguji hipotesis adalah\ud regresi linier berganda, analisis ini didasarkan pada data dari 45 responden yang\ud telah melengkapi seluruh pernyataan dalam keusioner. Hasil penelitian ini\ud menunjukkan bahwa tekanan waktu, risiko audit, tindakan supervisi, dan\ud materialitas secara simultan dan parsial berpengaruh terhadap penghentian\ud prematur atas prosedur audit yang dilakukan oleh auditor BPK RI Perwakilan\ud Provinsi Sulawesi Selatan. Dari ketiga variabel yang memengaruhi kinerja auditor\ud BPK RI Provinsi Sulawesi Selatan, variabel tekanan waktu (X\ud 1) dan risiko audit\ud (X\ud 2) berpengaruh secara positif dan signifikan, sementara variabel tindakan\ud supervisi (X\ud 3) dan materialitas (X\ud ) memengaruhi penghentian prematur atas\ud prosedur audit secara negatif.\ud 4\ud Kata kunci: tekanan waktu, risiko audit, tindakan supervisi, materialitas, penghentian\ud prematur\ud The Effects of Time Pressure, Audit Risk, Supervision Act, and Materiality\ud on the Premature Sign Off \ud (The Empirical Study on the Representative Supreme Audit Board of the\ud Republic of Indonesia in South Sulawesi Province\ud )\ud Khairurrijal Ibrahim\ud Mushar Mustafa\ud Asri Usman\ud This Study aims to determine whether the time pressure, audit risk, supervision\ud act, and materiality affect the auditors of Representative Supreme Audit Board to\ud do the premature sign off, either partially or simultaneously. This study used a\ud correlational study design with a questionnaire instrument as a tool for measuring\ud time pressure, audit risk, supervision act, and materiality variables. The method \ud of analysis was used to test the hypothesis is multiple linear regression, where\ud analysis is based on data from 45 respondents who have completed all the\ud statements and questionnaires. The results of this study indicate that time\ud pressure, audit risk, supervision act, and materiality simultaneously and partially\ud affect auditors of Republic of Indonesia in South Sulawesi province Supreme\ud Audit Board to do premature sign off. Among the four variables that affect BPK RI\ud auditors South Sulawesi Province, time pressure (X1) and audit risk variables\ud (X2) has a positive and significant effect, while supervision act (X3) and\ud materiality variables (X4) affect performance negatively.\ud Key word : time pressure, audit risk, supervision act, materiality, premature sign of