FAKTOR – FAKTOR YANG MEMPENGARUHI PERILAKU AUDITOR DALAM PENGHENTIAN PREMATUR PROSEDUR AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI MEDAN)

The problem of this research is what actually the influence of time pressure, audit risk, materiality, review and quality control procedures and uditor’s locus of control to the appearance of premature sign off of audit procedures.This research aims to examine the influence time pressure, audit risk, materiality, review and quality control procedures and auditor’s locus of control to premature sign off of audit procedures.
The population of this research are the whole people (auditors) work at public accountant firms in Medan and the sample are 38 auditors from 11 public accountant firms based on purposive sampling method. Logistic regression analysis with additional software SPSS v.17 was used as method of data analysis.
The result of this research is time pressure influence positive significantly towards premature sign off of audit procedures, audit risk influence positive significantly towards premature sign off of audit procedures, materiality influence negative in significantly towards premature sign off of audit procedures, review and quality control procedures influence positive significantly towards premature sign off of audit procedures and auditor’s locus of control influence negative significantly towards premature sign off of audit procedures.
The conclusion of this research is time pressure, audit risk, review and quality control procedures and auditor’s locus of control influence significantly towards premature sign off of audit procedures. Whereas there is influence insignificantly of materiality to premature sign off of audit.