PENGARUH TIME PRESSURE, AUDIT RISK, KOMITMEN PROFESIONAL, DAN INTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT
Abstract
The study aims to analyze the influence of time pressure, audit risk, professional commitment, and internal locus of control towardspremature sign off the audit proceduresPublic 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 50 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 audit risk have positive effect on premature sign off the audit procedures. In addition, professional commitment have negative effect on premature sign off the audit procedures. Meanwhile, internal locus of control has no effect on premature sign off the audit procedures.