FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh tekanan waktu terhadap penghentian premature atas prosedur audit, (2) Pengaruh risiko audit terhadap penghentian premature atas prosedur audit, (3) Pengaruh materialitas terhadap penghentian premature atas prosedur audit, (4) Pengaruh prosedur reviu dan kualitas kontrol terhadap penghentian prematur atas prosedur audit, (5) Pengaruh komitmen profesional terhadap penghentian prematur atas prosedur audit, dan (6) Pengaruh tindakan supervisi terhadap penghentian prematur atas prosedur audit. Penelitian ini dilakukan pada Kantor BPK RI Perwakilan Provinsi Maluku Utara dengan jumlah sampel sebanyak 38 auditor. Alat uji yang digunakan adalah analisis regresi linear berganda dengan menggunakan statistical package for social scientists (SPSS) sebagai alat uji. Hasil penelitian ini menunjukan bahwa tekanan waktu, risiko audit, materialitas, prosedur reviu dan kualitas kontrol, komitmen profesional dan tindakan supervisi tidak berpengaruh terhadap penghentian prematur atas prosedur auditKata Kunci: Tekanan waktu, risiko audit, materialitas, prosdur reviu dan kualitas kontrol, komitmen profesional, tindakan supervisi dan penghentian prematur atas prosedur auditThis study aims to determine (1) Effect of time pressure on premature termination of audit procedures, (2) Effect of audit risk on premature termination of audit procedures, (3) Effect of materiality on premature termination of audit procedures, (4) Effect of review procedures and quality of control over premature termination of audit procedures, (5) Effect of professional commitment to premature termination of audit procedures, and (6) Effect of supervision measures on premature termination of audit procedures. This research was conducted at the Republic of Indonesia BPK Representative Office in North Maluku with a total sample of 38 auditors. The test tool used is multiple linear regression analysis using statistical packages for social scientists (SPSS) as a test tool. The results of this study indicate that time pressure, audit risk, materiality, review procedures and quality control, professional commitment and supervisory actions do not affect premature termination of audit procedures.Keywords: Time pressure, audit risk, materiality, review and quality control procedures, professional commitments, supervision actions and premature termination of audit procedures