PENGARUH FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Abstract

Premature sign off of audit procedure can affect the audit quality. Thus, audit quality can influence the financial report reliability post audited. Therefore, this behavior should be reduced in order to have good audit quality. Premature sign off is still an issue in Indonesia since accounting education, culture system, and social sytem are much differences. Further, this research aim to determine the efffect of internal and external factors on premature sign off of audit procedure. The internal factors are locus of control, professional commitment, audit experienceand the rest are external factors, that are audit risk, and materiality. Data were collected through a survey among auditors working in audit firm in Padang, Indonesia..the analysis techniques used here is multiple regression analysis with a sample of 22 auditors.The result of  logistic regression analysis show that only locus of control has a significant impact onpremature sign off of audit procedure. Variables of professional commitment, audit experience, audit risk, materiality did not have any significant effect.  This finding imply that to reduce the premature sign off should increase the locus of control of auditor by using the concept of employee development.

Keywords:Premature sign off of audit procedure,internal factors, external factors , audit