The Experts below are selected from a list of 9237 Experts worldwide ranked by ideXlab platform
Laily Nujmatul - One of the best experts on this subject based on the ideXlab platform.
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Premature Sign-Off of Audit Procedure
'Journal of Accounting and Business Education', 2020Co-Authors: Izzah, Maryam Hafidhatul, Laily NujmatulAbstract:This research aims at testing influence of time pressure on premature sign-off of Audit Procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent Auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 Auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of Audit Procedure. This means the greater the time pressure the Auditors are having, the more likely the Auditors to be involved in premature sign-off of Audit Procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of Audit Procedure. This means if an Auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this Auditor to get involved in premature sign-off of Audit Procedure practice is lower, and vice versa
Izzah, Maryam Hafidhatul - One of the best experts on this subject based on the ideXlab platform.
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Premature Sign-Off of Audit Procedure
'Journal of Accounting and Business Education', 2020Co-Authors: Izzah, Maryam Hafidhatul, Laily NujmatulAbstract:This research aims at testing influence of time pressure on premature sign-off of Audit Procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent Auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 Auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of Audit Procedure. This means the greater the time pressure the Auditors are having, the more likely the Auditors to be involved in premature sign-off of Audit Procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of Audit Procedure. This means if an Auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this Auditor to get involved in premature sign-off of Audit Procedure practice is lower, and vice versa
Fatimah Yunita Putri - One of the best experts on this subject based on the ideXlab platform.
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pengaruh locus of control turnover intention timepressure review Procedure and quality control danAudit risk terhadap penghentian prematur prosedur Audit studi empiris pada kantor akuntan publik di jawa tengah dand i yogyakarta
2018Co-Authors: Fatimah Yunita PutriAbstract:The Audit process cannot be separated from the deviant behavior carried out by Auditors, for example premature sign-off of Audit Procedures. The premature sign-off of Audit Procedures is the termination of an important Audit Procedure that must be carried out, and cannot be replaced with other steps, without completing the work or even eliminating it. This study aims to determine the effect of locus of control, turnover intention, time pressure, review Procedure and quality control, and Audit risk to the premature sign-off of the Audit Procedures. This study use 43 Auditors as sample, with convenience sampling method. Primary data through questioner is used in this study. The result of the study showed that the locus of control and turnover intention have an effect to the premature sign-off of Audit Procedures. While time pressure, review Procedure and quality control, and Audit risk have no effect to the premature sign-off of Audit Procedures.
Santa Ulina Sitorus - One of the best experts on this subject based on the ideXlab platform.
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pengaruh time pressure Audit risk professional commitment review Procedure and quality control dan self esteem in relation to ambition terhadap terjadinya penghentian prematur atas prosedur Audit premature sign off studi empiris pada kantor akuntan p
Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2016Co-Authors: Santa Ulina SitorusAbstract:This study examines the influence of time pressure, Audit risk, professional commitment, review Procedure and quality control and self esteem in relation to ambition to premature sign-off of Audit Procedure of Public Accountant Firms. Respondents in this study are Auditors who worked for public accounting firm in Riau, Padang, Medan. The samples in this study are 120 Auditors from 30 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and use SPSS version 17.00 as the software for processing the data. The result shows that the time pressure, Audit risk, positively and significantly influences to premature sign-off of Audit Procedure. Professional commitment, review Procedure and quality control and self esteem in relation to ambiton, negatively and significantly influences to premature sign-off of Audit Procedure. Keyword: Time Pressure, Professional Commitment, Review Procedure and Quality Control, Self Esteem in Relation to Ambition and Premature Sign-Off of Audit Procedure.
Dwiyantoro Rama - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH SELF ESTEEM, TEKANAN KETAATAN DAN PROSEDUR REVIEW & KONTROL KUALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR Audit
2019Co-Authors: Dwiyantoro RamaAbstract:RAMA DWIYANTORO. The Influence of Self Esteem, Obedience Pressure, and Review Procedure and Quality Control on Premature Sign-Offs of Audit Procedure. Script, Jakarta: Faculty of Economics, State University Of Jakarta. 2019. This research was aimed to examine the influence of Audit risk, supervisory action, self esteem and equity sensitivity on premature sign-off of Audit Procedure. This study uses primary data through a questionnaire that has been tested for validity and reliability beforehand and distributed to respondents directly. Respondents in this study were independent or external Auditors working in the Public Accountant Office in the East Jakarta area with 80 respondents. This study uses a multiple regression analysis method with equations Y= 34,220 – 0,175 X1+ 0,875 X2 – 0,673 X3 + e. The result of this research show that: (1) self esteem have no significant influence on premature sign-off of Audit Procedure. (2) obedience pressure have positive significantly influence to premature sign-off of Audit Procedure. (3) review Procedure and quality control have negative significantly influence to premature sign-off of Audit Procedure. (4) self esteem, obedience pressure, and review Procedure and quality control have significant influence on premature sign-off of Audit Procedure by 44.4%. Referring to the results of this study, Auditors must avoid actions that reduce Audit quality such as premature sign-offs of Audit Procedure. In addition, clients and superiors do not exert pressure on the Auditor to take actions that reduce Audit quality such as premature sign-offs of Audit Procedure. Lastly, for the Public Accounting Firm should have a good Procedure in reviewing the Auditor's work and good quality control. Keywords: self esteem, obedience pressure, and review Procedure and quality control, premature sign-off of Audit procedur