oleh : VF Nisa & Surya Raharja
Publikasi pada : JOURNAL OF ACCOUNTING, Volume 2, Nomor 4, Tahun 2013
ABSTRACT
This study aims to analyze time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments affecting the premature sign off audit procedures.
This study is an empirical study with purposive sampling techniques of data collection. The population of this study are independent auditors who have worked for CPA’s on Semarang.
The sample of this research are 73 auditors who have worked for CPA’s Semarang. There are six variables in this research that consist of five independent variables namely time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments and one dependent variable is the premature sign off audit procedures. Writer tested the quality of data that included validity test, reliability test, the hypothesis by means of logistic regression analysis test and friedman test.
From the results of the data quality test which consists the validity and reliability test showed that all variables are valid and reliable, can be said that for the next items on the concepts of each of these variables fit for use as a measuring tool. We used Friedman test for the first hypothesis and the second to the sixth hypothesis using logistic regressions. Friedman test result indicated that the order of priority to the auditing procedures tend to be abandoned. Logistic regression test showed that variable of time pressure, audit risk, materiality, and the auditor's professional commitments have significant effect on premature sign off, while review and quality control procedures do not have significant effect on premature sign off.
Keywords: Auditor, premature sign-off audit procedures (premature sign-off), time pressure, audit risk, review and quality control procedures, materiality, and professional commitments
This study is an empirical study with purposive sampling techniques of data collection. The population of this study are independent auditors who have worked for CPA’s on Semarang.
The sample of this research are 73 auditors who have worked for CPA’s Semarang. There are six variables in this research that consist of five independent variables namely time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments and one dependent variable is the premature sign off audit procedures. Writer tested the quality of data that included validity test, reliability test, the hypothesis by means of logistic regression analysis test and friedman test.
From the results of the data quality test which consists the validity and reliability test showed that all variables are valid and reliable, can be said that for the next items on the concepts of each of these variables fit for use as a measuring tool. We used Friedman test for the first hypothesis and the second to the sixth hypothesis using logistic regressions. Friedman test result indicated that the order of priority to the auditing procedures tend to be abandoned. Logistic regression test showed that variable of time pressure, audit risk, materiality, and the auditor's professional commitments have significant effect on premature sign off, while review and quality control procedures do not have significant effect on premature sign off.
Keywords: Auditor, premature sign-off audit procedures (premature sign-off), time pressure, audit risk, review and quality control procedures, materiality, and professional commitments
PENDAHULUAN
Perkembangan perusahaan di suatu negara sejalan dengan berkembangnya profesi akuntan publik di negara tersebut. Profesi ini merupakan profesi kepercayaan masyarakat, dari profesi akuntan publik inilah masyarakat mengharapkan penilaian yang bebas tidak memihak terhadap informasi yang disajikan oleh manajemen perusahaan dalam laporan keuangan (Mulyadi, 2002).
Proses audit yang diterapkan dalam prosedur audit merupakan bagian dari jasa assurance. Mulyadi (2002) mendefinisikan jasa assurance adalah jasa profesional independen yang meningkatkan mutu informasi bagi pengambil keputusan. Pelaksanaan jasa assurance dapat meningkatkan kualitas melalui peningkatan kepercayaan dalam hal reliabilitas dan relevansi informasi, karena pengauditan merupakan bagian dari assurance service maka pengauditan melibatkan usaha peningkatan kualitas informasi bagi pengambil keputusan serta independensi dari pihak yang melakukan audit (Weningtyas, et al, 2006)
Praktek perilaku pengurangan kualitas (Reduced Audit Quality / RAQ behaviors) masih sering terjadi meskipun dalam teori dinyatakan bahwa audit yang mampu meningkatkan kualitas informasi merupakan audit yang baik. Pengurangan kualitas dalam audit dapat diartikan sebagai “pengurangan mutu dalam pelaksanaan audit yang dilakukan sengaja oleh auditor” (Coram, et al, 2004).. . . ....(baca selengkapnya)
Artikel LENGKAP dikompilasi/ hubungi :
Kanaidi, SE., M.Si.,
cSAP
e-mail : kanaidi@yahoo.com atau kanaidi963@gmail.com atau kanaidi@kreasitatanilai.com
HP.
08122353284 – 087822984716 Telp/Fax : 022-4267749
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