PENGARUH TIME PRESSURE, RESIKO AUDIT,  TINDAKAN SUPERVISI, KOMITMEN PROFESIONAL DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Study Empiris : Pada Kantor Akuntan Publik Di Sumatera)

Syaftril Huda; Herawati Herawati; Ethika Ethika

PENGARUH TIME PRESSURE, RESIKO AUDIT, TINDAKAN SUPERVISI, KOMITMEN PROFESIONAL DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Study Empiris : Pada Kantor Akuntan Publik Di Sumatera)

Authors

Syaftril Huda
Herawati Herawati
Ethika Ethika

Abstract

Lately issued by the auditor's opinion on the financial statements of a company is very beneficial to the community. This study aims to analyze the factors affecting the premature termination of the audit procedures on public accounting firm in Sumatra. Variables used in this study is time pressure, risk audit, supervision actions, professional commitment and materiality. The number of samples used were 52 respondents. Data were collected by questionnaires spread. Results of this study indicate that the risk variables affect the audit and professional commitments while the other variables have no effect.

Keywords: Time Pressure, Risk Audit, Action Supervision, Professional Commitment, materialitas