Analysis of Factor Affecting Premature Termination of Audit Procedures (Case Study :Of a Bali Provincial Public Accounting Firm)

Abstract

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure.

Determinan Penghentian Prematur Atas Prosedur Audit Pada Masa Pandemi Covid-19

“…Risiko yang timbul karena auditor tanpa sadar tidak memodifikasi pendapatnya sebagaimana mestinya atas kesalahan penyajian material sebuah laporan keuangan. Beberapa hasil penelitian yang dilakukan oleh Christianti et al (2021), Dianti et al (2020), Wulandari & Aris (2015), Andani & Mertha (2014), Sari (2016), Nisa & Surya (2013), dan Budiman (2013) menunjukan risiko audit berpengaruh terhadap penghentian prematur atas prosedur audit. Tetapi sebaliknya hasil peneltian Rochman et al (2016) (Rotter (1996).…”

“…Beberapa hasil penelitian yang dilakukan oleh Christianti at al. ( 2021), Dianti et al (2020), Wulandari & Aris (2015), Andani & Mertha (2014), Sari (2016), Nisa & Surya (2013), dan Budiman (2013) menunjukan risiko audit berpengaruh terhadap penghentian prematur atas prosedur audit. Berdasarkan uraian diatas, maka hipotesis yang dapat disusun adalah sebagai berikut: H2.…”