Pengaruh Faktor Time Pressure, Materialitas, Dan Locus Of Control Terhadap Terjadinya Penghentian Prematur Atas Prosedur Audit (Studi Kasus pada KAP di Surakarta dan Yogyakarta)

Anggraini, Ely Tophan and , Fauzan, SE, Ak, M.Si (2016) Pengaruh Faktor Time Pressure, Materialitas, Dan Locus Of Control Terhadap Terjadinya Penghentian Prematur Atas Prosedur Audit (Studi Kasus pada KAP di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the effect: Time pressure, Materiality, Locus Off Control whether the effect on premature termination on audit procedures (premature sign-off). Collecting data using a survey method with questionnaires personal technique. The population of this research are all independent auditor who worked on KAP in Surakarta and Yogyakarta number 7 KAP. While the sample of this research is the auditor who works at KAP Surakarta with a sample of 10 auditors, and Yogyakarta with a sample of 42 auditors, but 2 samples are not returned. This study used a sample of auditors in Surakarta and Yogyakarta, because it is enough to be representative respondents in this study. Data analysis technique used is to test the quality of the data include; validity, reliability, normality test, multicollinearity and heteroscedasticity test. Test the hypothesis by means of multiple linear regression analysis. From the results of quality test data showed that all variables considered valid and reliable so as to further items on each of these variables concept fit for use as a measuring tool. In hypothesis testing to prove that the three variables (time pressure, materiality, and the locus off control) simultaneously have a significant effect on premature terminatation audit procedures

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Premature Termination on audit procedures (premature sign off), time pressure, materiality, locus off control.
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ELY TOPHAN ANGGRAINI
Date Deposited:	11 Aug 2016 02:54
Last Modified:	11 Aug 2016 02:54
URI:	http://eprints.ums.ac.id/id/eprint/45269

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