SKEPTISME PROFESIONAL ANTACEDENT PERILAKU PREMATURE SIGN OFF AUDITOR

Authors

  • Nanik Sri Utaminingsih Universitas Negeri Semarang

DOI:

https://doi.org/10.21831/jpai.v14i2.12873

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku premature sign off pada auditor di wilayah kota Semarang. Orisinalitas yang disajikan dalam penelitian ini, adalah penggunaan  tingkat skeptisme profesional auditor, sebagai variabel prediktor pada premature sign off auditor. Justifikasi penggunaan variabel ini didasarkan pada pendekatan Tripartite Nature of Auditors' Attitude of Profesional Skepticism.

Penelitian ini menggunakan metode survey yang melibatkan auditor eksternal di kota Semarang. Teknik pengumpulan data melalui  penyebaran instrumen kuesioner.  Hasil penelitian menunjukkan bahwa time budget pressure, kontrol kualitas serta skeptisme profesional auditor memiliki pengaruh terhadap tindakan premature sign off.

Kata Kunci: Premature sign off, time budget pressure, kontrol kualitas, skeptisme profesional.

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Published

02/05/2017

How to Cite

Utaminingsih, N. S. (2017). SKEPTISME PROFESIONAL ANTACEDENT PERILAKU PREMATURE SIGN OFF AUDITOR. Jurnal Pendidikan Akuntansi Indonesia, 14(2). https://doi.org/10.21831/jpai.v14i2.12873

Issue

Vol. 14 No. 2 (2016): Jurnal Pendidikan Akuntansi Indonesia

Section

Articles

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