TY - JOUR AU - Ramadhani, Ranita AU - Ananda Fatimah, Septyana PY - 2022/09/26 Y2 - 2024/03/29 TI - FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI INDONESIA JF - Jurnal GeoEkonomi JA - geoekonomi VL - 13 IS - 2 SE - Articles DO - 10.36277/geoekonomi.v13i2.197 UR - https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/197 SP - 211-220 AB - <p><em>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.</em></p> ER -