Pengaruh Time Pressure, Locus of Control, Risiko Audit dan Materialitas terhadap Penghentian Prematur Prosedur Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)

Abstract

The aim of this study is to determine the effect of time pressure, locus of control, audit risk, and materiality on premature sign off audit procedures to the auditors of Public Accountant Office in Medan. Population on this study is 132 auditors. The sampling technique used is convenience sampling that result 72 auditors. Data analysis technique that used is multiple regression linear analysis. The result of this study shows that time pressure and materiality has significant effect on premature sign off audit procedures to the auditors that works on Public Accountant Office in Medan, while locus of control and audit risk does not has significant effect on premature sign off audit procedures to the auditors that works on Public Accountant Office in Medan. Simultaneously, time pressure, locus of control, audit risk and materiality has significant effect on premature sign off audit procedures to the auditors that works on Public Accountant Office in Medan.