The study aims to analyze the influence of Time Pressure, Review procedures and Quality control, Professional commitment, Professonalism and Machiavellian nature towards Premature Sign-Off the audit procedures Public Accounting Firm in Yogyakarta, Surakarta, and Semarang. The subjects in this study was auditors working on Public Accounting Firm in Yogyakarta, Surakarta, and Semarang. In this study, sample of 69 respondents were selected using purposive sampling. Analysis tool used in this study is Multiple Linear Regression. Based on the analysis that have been made the results are Time Pressure and Machiavellian nature positive effect on premature sign off the audit procedures. In addition, Professonalism have negative effect on premature sign off the audit procedures. Meanwhile, Review procedures and Quality control and Professional commitment has no effect on premature sign off the audit procedures.