FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT. SKRIPSI

Sidqi, Haiyum (2014) FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT. SKRIPSI. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah time pressure, risiko audit, prosedur review dan kontrol kualitas, serta locus of control secara parsial berpengaruh terhadap penghentian prematur atas prosedur audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh dari time pressure, risiko audit, prosedur review dan kontrol kualitas, serta locus of control secara parsial berpengaruh terhadap penghentian prematur atas prosedur audit. Penelitian ini dilakukan selama 1 (satu) bulan yang dimulai dari bulan Juli 2014 hingga selesai. Populasi dalam penelitian ini adalah seluruh auditor yang ada di kota medan. Dari 20 KAP yang terdaftar, dipilih 7 KAP dengan jumlah 42 auditor sebagai sampel berdasarkan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, dengan cara mengirimkan kuesioner langsung kepada responden yang diteliti. Sumber data ini berupa pendapat auditor mengenai penghentian prematur atas prosedur audit. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan SPSS 20.0. Hasil pengujian menunjukkan bahwa time pressure berpengaruh signifikan terhadap terjadinya penghentian prematur atas prosedur audit, risiko audit berpengaruh signifikan terhadap terjadinya penghentian prematur atas prosedur audit, prosedur review dan kontrol kualitas tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit, dan locus of control tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit.Kesimpulan penelitian adalah time pressure dan risiko audit berpengaruh signifikan terhadap penghentian prematur atas prosedur audit pada KAP di kota Medan. Sedangkan prosedur review dan kontrol kualitas serta locus of control tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit pada KAP di kota Medan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKaro-Karo, Surbakti195912151988031004
Call Number: 657.45 Sid f
Keywords: Teori Atribusi dan Motivasi; Penghentian Prematur; Prosedur Audit; time Pressure; Risiko Audit; Kontrol Kualitas
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14210

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