Determinasi Tindakan Auditor dalam Penghentian Prematur Atas Prosedur Audit (Studi Empiris pada Auditor Pemerintah di Kantor Inspektorat Provinsi Sumatera Utara)

Abstract

The Influence of Audit Risk, Materiality, Time Pressure, and Supervision on Determination of the Audior’s Action in Termination Premature Audit of Procedures for Government Auditors in The Office of The Inspectorate of North Sumatra Province in simultaneously or partially. The research approach is quantitative. The population in this study were government auditors who were at The Inspectorate of North Sumatra Province. The sampling method used the saturated sampling method. The number of questionnaires distributed is 62 questionnaires and which can be used are 62 questionnaires. The statistical method used is multiple linear regression analysis. The data analysis tool uses the IBM SPSS Statistics 25 program. The results of this study indicate that (1) the Audit Risk partially has a significant effect on Premature Sign-Off of Audit Procedures at The Inspectorate of North Sumatra Province. (2) Materiality partially has a significant effect on Premature Sign-Off of Audit Procedures at The Inspectorate of North Sumatra Province. (3) Time Pressure partially has a significant effect on Premature Sign-Off of Audit Procedures at The Inspectorate of North Sumatra Province. (4) Supervision has a significant effect on Premature Sign-Off of Audit Procedures at The Inspectorate of North Sumatra Province. (5) Audit Risk, Materiality, Time Pressure, and Supervision simultaneously influence Premature Sign-Off of Audit Procedures at The Inspectorate of North Sumatra Province.