FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Pada Kantor Akuntan Publik yang Berada di Kota Padang dan Pekanbaru)

Abstract

Audit is a very important activity to do in an organization, the mistakes while auditing will create risks to the stakeholders and company. That is why this research is aimed to know the factors which influence premature stop towards the auditing procedures. 50 auditors that are working in Public Accountant Office which is located in Padang and Pekanbaru are being used in this research. The data that is being used is primary data that is gotten through spreading questionnaires. Two variable categories are being used in this research. The first one is dependent variable, which is the premature stop towards auditing procedures. The second one is independent variable, which consists of time pressure, auditing risks, materiality values and procedure reviews. To do the hypothesis test, double regression analysis model and t-statistic test are used. According to hypothesis test result has found that time pressure and material significantly effect on premature ceasing from audit procedure, in fact that analysis does not affect the auditor that works at public accounting office in Padang.

Key words: Time Pressure, Auditing Risks, Materiality Values and Procedure Reviews, Premature Ceasing on Audit Procedure.