PENGARUH FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PERILAKU PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT
DAMAYANTI, ATTALIA CITRA
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ABSTRACT This study aims to empirically test the influence of internal factors of auditor (organizational commitment, external locus of control and turnover intention and external factors of auditors (time pressure, audit risk, materiality and review procedures & quality control) on premature sign off of audit procedures. The data analyzed is the primary data derived from respondents' answers to the questions in the questionnaire. This study use samples from auditors who work at Public Accounting Firm in Yogyakarta and Semarang. There are 45 samples in this study that selected by using the method of purposive sampling. The analysis tool used SPSS version 16.0. The analytical method which used to test the hypothesis is Friedman test (Hypothesis 1) and multiple linear regression test (Hypothesis 2-8). Based on Friedman's analysis, there is a different priority sequence from the audit procedure that was terminated prematurely. Based on the result of multiple linear regression analysis, time pressure and external locus of control positively affect on the premature sign off of the audit procedures. Other independent variables of organizational commitment, turnover intention, audit risk, materiality, and review procedures & quality control have no effect on premature sign off of the audit procedures.