THE EFFECT OF TIME PRESSURE, AUDIT RISK, MATERIALITY, AND ETHICAL AWARENESS ON PREMATURE SIGN-OFF OF AUDIT PROCEDURES (Empirical Studies at Public Accountant Firm in Sumbagsel)

DIMIA, HANINDITA and Dewi, Kencana and Kalsum, Umi (2021) THE EFFECT OF TIME PRESSURE, AUDIT RISK, MATERIALITY, AND ETHICAL AWARENESS ON PREMATURE SIGN-OFF OF AUDIT PROCEDURES (Empirical Studies at Public Accountant Firm in Sumbagsel). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze and test empirically: whether factors of time pressure, audit risk, materiality, and ethical awareness affect the premature sign-off of audit procedure. The theory used in this research is Attribution Theory. The population in this study were auditors who worked at Public Accountant Firm in Sumbagsel. The sample used in this study is quantitative descriptive methods. Data on this study were obtained primarily through questionnaires. This study used multiple regression method. Previously, the data is tested with normality test, multicollinearity test, and heteroscedasticity test. The results of this study indicate that time pressure has a positive significant effect on premature sign off of audit procedures. However, audit risk, materiality, and ethical awareness have a negative significant effect on premature sign off of audit procedures. Keywords: time pressure, audit risk, materiality, ethical awareness, premature sign-off of audit procedure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Time Pressure, Audit Risk, Materiality, Ethical Awareness, Premature Sign-off of Audit Procedure.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Hanindita Dimia
Date Deposited:	16 Dec 2021 01:31
Last Modified:	16 Dec 2021 01:31
URI:	http://repository.unsri.ac.id/id/eprint/59279

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