PENGARUH MATERIALITAS, KESADARAN ETIS, RISIKO AUDIT, DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)

RAFI'I, TIARA AMALIAH and Saftiana, Yulia and Kalsum, Umi (2019) PENGARUH MATERIALITAS, KESADARAN ETIS, RISIKO AUDIT, DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed to examine the influence of materiality, ethical awareness, audit risk, and professional commitment on premature sign-off of audit procedure. This research used primary data which collected by distributing questionnaires to auditors who works in the Public Accountant Offices of the Southern Sumatera region. This research is a descriptive quantitative approach and used a multiple regression analysis method. The results of this research show that: materiality and ethical awareness influences on premature sign-off of audit procedure, but audit risk and professional commitment have no influences on on premature sign-off of audit procedure affect.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Materialitas, Kesadaran Etis, Risiko Audit, Komitmen Profesional Auditor, Penghentian Prematur atas Prosedur Audit
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 4830 not found.
Date Deposited: 30 Jan 2020 10:30
Last Modified: 30 Jan 2020 10:30
URI: http://repository.unsri.ac.id/id/eprint/26671

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