Analysis of Premature Termination Factors on Audit Procedures with KAP Quality Control as Moderating Variable

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, risiko audit, komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit dengan kontrol kualitas KAP sebagai variabel moderating. Sampel penelitian berjumlah 51 auditor dengan metode pengambilan sampel yang digunakan adalah convenience sampling dan instrumen yang digunakan adalah kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji MRA. Hasil penelitian ini menunjukkan bahwa time pressure dan risiko audit secara parsial berpengaruh positif dan signifikan terhadap penghentian prematur atas prosedur audit. Komitmen profesional, turnover intentions dan kontrol kualitas KAP secara parsial tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit. Kontrol kualitas KAP memoderasi pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit, sedangkan kontrol kualitas KAP tidak memoderasi pengaruh komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit. Simpulan dari penelitian ini adalah penghentian prematur atas prosedur audit dipengaruhi oleh time pressure dan risiko audit, serta kontrol kualitas memperlemah pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit

This study aims to analyze the effect of time pressure, audit risk, professional commitment, and turnover intentions on premature sign off with control quality as a moderating variable. The samples were 51 auditors with the sampling method used was convenience sampling and a questioner to collect data. Data analysis used to multiple regression analysis and MRA test. The results show that the time pressure and the audit risk positive significantly influenced premature sign off. Professional commitment, turnover intentions, and quality control partially were not significantly influenced on premature sign off. Quality control of public accountant office influenced on the relationship of time pressure and audit risk toward of premature sign off, while the quality control of public accountant office has no influence on the relationship professional commitment and turnover intentions toward of premature sign off. Conclusions from this research are premature sign off influenced by time pressure an audit risk, and quality control weaken of relationship of time pressure and audit risk toward premature sign off.