Analisis Faktor-Faktor yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit (Studi Empiris Pada KAP di Jawa Tengah dan Daerah Istimewa Yogyakarta)

Rahyono, Toufik and , Drs. Wahyono,M.A.,Akt.,CA (2018) Analisis Faktor-Faktor yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit (Studi Empiris Pada KAP di Jawa Tengah dan Daerah Istimewa Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the factors that affect premature termination of audit procedures. The examined factors of this research are time pressure, audit risk, materiality, review procedures and quality control as the independent variables, while premature termination of audit procedures as the dependent variables. Sampling technique employed in this study is the purposive sampling with the total sample of 37. The data analysis uses multiple linear regressions. The result of the study shows that time pressure, audit risk and review procedures and quality control have any significant impact to the premature termination of audit procedures. Materiality did not have any significant impact to the premature termination of audit procedures.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	time pressure, audit risk, materiality, review procedures and quality control, premature termination of audit procedures.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TOUFIK RAHYONO
Date Deposited:	26 Mar 2018 04:27
Last Modified:	26 Mar 2018 04:27
URI:	http://eprints.ums.ac.id/id/eprint/60779

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