Pengaruh Materialitas, Tekanan Waktu, Tindakan Supervisi, Emotional Intelligence, dan Etika Profesi terhadap Premature Sign-Off Audit Procedures pada Auditor Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to determine the effect of materiality, time pressure, supervision actions, emotional intelligence, and professional ethics to premature sign-off audit procedures on auditors of Public Accounting Firms in Medan City. The study had a population of 110 auditors. The study used nonprobability sampling technique, namely purposive sampling. Determination of the sample using certain criteria in line with the characteristics of the research needs, so that the sample used was 70 auditors. Data analysis technique that used is multiple linear regression analysis. The result showed that partially of time pressure, emotional intelligence, and professional ethics had a significant effect to premature sign-off audit procedures on auditors of the Public Accounting Firm in Medan City, while materiality and supervision did not affect premature sign-off audit procedures on auditors of the Public Accounting Firm in Medan City. Simultaneously, materiality, time pressure, supervision actions, emotional intelligence, and professional ethics have a significant effect to premature sign-off audit procedures on auditors of the Public Accounting Firm in Medan City.