FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI INDONESIA

Authors

  • Ranita Ramadhani Program Studi Akuntansi, Universitas Balikpapan
  • Septyana Ananda Fatimah Prodi Akuntansi Universitas Balikpapan

DOI:

https://doi.org/10.36277/geoekonomi.v13i2.197

Keywords:

premature termination of audit procedures, time pressure, audit risk, materiality, audit experience

Abstract

This study aims to examine the effect of time pressure, audit risk, materiality, and audit experience on premature audits. The data used in this study are primary data derived from respondents' answers to the questions in the questionnaire. This research was conducted on auditors who work in Public Accounting Firms (KAP) located throughout Indonesia. The results of the analysis show that time pressure, audit risk and auditor experience have a significant effect on premature audit, while materiality variable has no effect on premature audit.

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Author Biographies

Ranita Ramadhani, Program Studi Akuntansi, Universitas Balikpapan

Program Studi Akuntansi, Universitas Balikpapan

Septyana Ananda Fatimah, Prodi Akuntansi Universitas Balikpapan

Prodi Akuntansi Universitas Balikpapan

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Published

2022-09-26

How to Cite

Ramadhani, R. ., & Ananda Fatimah, S. (2022). FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI INDONESIA. Jurnal GeoEkonomi, 13(2), 211–220. https://doi.org/10.36277/geoekonomi.v13i2.197

Issue

Vol. 13 No. 2 (2022)

Section

Articles

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