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FAKTOR –FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris Pada Perwakilan BPKP Lampung)
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ABSTRACT
THE FACTORS OF INFLUENCE TO PREMATURE SIGN-OFF OF
AUDIT PROCEDURE
(The Empiricial Study on BPKP Representative of Lampung Province)
By
Taufik Hidayat
This study aims to prove empirically the influence of time pressure, audit
risk, materiality level as well as review and quality control procedures against
premature sign-off of audit procedures. The population of this study is the auditor
in BPKP Representative of Lampung Province. Sample selection uses purposive
sampling method which resulted in a sample of 69 auditors. The research uses
descriptive analysis and multiple regression analysis as an analytical method with
5% significance level.
The results of this study show that the following variables: (1) Time
pressure, audit risk, materiality and review procedures and quality control
simultaneously affect the premature sign-off of audit procedures. (2) Time pressure
partially has a positive and significant influence on premature sign-off of audit
procedures. (3) Audit risk has a positive and significant influence on premature
sign-off of audit procedures. (4) Materiality has a negative and significant influence
on premature sign-off of audit procedures. (5) Review procedures and quality
control have a negative and significant influence on the premature sign-off of audit
procedures.
Keywords : Audit risk, materiality, premature sign-off of audit procedures,
review procedures and quality control, time pressure.
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ABSTRAK
FAKTOR –FAKTOR YANG MEMPENGARUHI PENGHENTIAN
PREMATUR ATAS PROSEDUR AUDIT
(Studi Empiris Pada Perwakilan BPKP Lampung)
Oleh
Taufik Hidayat
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh time
pressure, risiko audit, tingkat materialitas serta prosedur reviu dan kontrol kualitas
terhadap penghentian prematur atas prosedur audit. Populasi dari penelitian ini
adalah auditor di Perwakilan BPKP Provinsi Lampung. Pemilihan sampel
menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 69
auditor. Metode analisis yang digunakan adalah analisis deskriptif dan analisis
regresi berganda dengan tingkat signifikansi 5%.
Hasil penelitian ini menunjukkan bahwa variabel berikut ini: (1) Time
pressure, risiko audit, tingkat materialitas serta prosedur reviu dan kontrol kualitas
secara simultan berpengaruh terhadap terhadap penghentian prematur atas prosedur
audit. (2) Time pressure secara parsial berpengaruh positif dan signifikan terhadap
penghentian prematur atas prosedur audit. (3) Risiko audit secara parsial
berpengaruh positif dan signifikan terhadap penghentian prematur atas prosedur
audit. (4) Tingkat materialitas secara parsial berpengaruh negatif dan signifikan
terhadap penghentian prematur atas prosedur audit. (5) Prosedur reviu dan kontrol
kualitas secara parsial berpengaruh negatif dan signifikan terhadap terhadap
penghentian prematur atas prosedur audit.
Kata Kunci : Penghentian prematur atas prosedur audit, prosedur reviu dan
kontrol kualitas, risiko audit, time pressure, tingkat
materialitas.
TAUFIK HIDAYAT
TAUFIK HIDAYAT - Personal Name
27 SEPTEMBER 2017
R 657 TAU f
657
Skripsi
Indonesia
UNILA
2017
Bandar Lampung
SKRIPSI
Dr. EINDE EVANA, M.Si., C.T.A., C.A., A.K., C.P.A.
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