DECISION OF SIGN OFF PREMATURE BASED ON AUDIT RISK AND TIME BUDGET PRESSURE BY THE PUBLIC ACCOUNTANT FIRMS IN EAST KALIMANTAN
DOI:
https://doi.org/10.14414/jebav.v16i2.187Keywords:
Sign Off Premature Decision, Risk Audit And Time Budget PressureAbstract
Based on the urgency of the professional auditor in providing the auditor's opinion in EastKalimantan, some previous researchers state that time budget pressure has a significant andpositive effect on sign off premature, and audit risk has a positive and significant effect onthe sign off premature, then the auditor will take highest audit risk if doing premature terminationof the audit procedures. This study surveys the 45 perpetrators of the practice of publicaccounting in the province using technical analysis regression. The results showed thatthe risk of audit and time budget pressure have a significant and positive effect on the decisionsign off premature, because it indicates any misstatement of the auditor for audit riskinformation. Thus, this condition can speed up the decision of premature sign off.References
Arens, AA, and Loebbecke, JK 2002, Auditing
and Integrated Approach, Eight
Edition, New Jersey: Prentice-Hall.
Basuki and Krisna, Yunika Mahardani, 2006,
‘Pengaruh tekanan anggaran waktu terhadap
perilaku disfungsional auditor dan
kualitas audit pada kantor akuntan publik
di Surabaya’, Jurnal Maksi, vol. 6,
no. 2, p. 203-221.
Herningsih, Sucahyo, 2002, ‘Penghentian
prematur atas prosedur audit: Studi
empiris pada kantor akuntan publik’,
Jurnal Wahana, Vol. 5, No. 2.
Indonesian Institute of Accountants, 2001,
Standar Profesional Akuntan Publik,
IAI, Penerbit Salemba Empat, Jakarta.
Ikatan Akuntan Indonesia, Standar Profesional
Akuntan Publik (SPAP) SA seksi
Imam et al. 2011, ‘Praktik penghentian premature
atas prosedur audit’, Media Riset
Akuntansi, Vol. 1 No. 2, August 2011.
Indarto, Stefani Lily, 2011, ‘Analisis faktorfaktor
yang mempengruhi penghentian
premature atas prosedur audit’, Dinamika
Sosial Ekonomi, Vol. 7 No. 2
November 2011.
Indriantoro, Nur and Bambang Supomo,
, Metode Penelitian Bisnis, 1st
Edition, Yogyakarta : BPFE.
Kelley, T, and Margheim, L 1990, ‘The impact
of time budget pressure, personality
and leadership variable on dysfunctional
behavior auditing’, Journal of
Practice and Theory. Vol. 9. No. 2, pp.
-41.
Mitchell, A Puxty, A Sikka, P, and Willmott,
H 1991, Accounting for Change: Proposal
for Reform of Auditing and Accounting,
London: Fabian Society.
Mutia et al. 2010, ‘Pengaruh tekanan waktu
dan tindakan supervisi terhadap
penghentian prematur atas prosedur audit’,
Simposium Nasional Akuntansi XIII
Purwakerto 2010, viewed 18 March
, .
Otley, DT, and Pierce, BJ 1996, ‘Audit time
budget pressure: Consequence and antecedents
accounting, Auditing and
Accountability Journal, Vol. 9 No. 1,
pp. 31-58.
Plous, S 1993, The Psychology of Judgment
and Decision Making, New York,
McGraw-Hill.
Raghunathan, Bhanu, 1991, ‘Premature signing-
off audit procedures: an analysis,
Accounting Horizons, viewed 17 March
,
com.my/PAPER_149_AuditorPerce>.
Shockley, Randolph A 1981, ‘Perceptions of
independence: An empirical analysis’,
The Accounting Review, October, pp.
– 800.
Simanjuntak, Piter, 2008, ‘Pengaruh time
budget pressure dan resiko kesalahan
terhadap penurunan kualitas audit (reduced
audit quality) (Studi Empiris
pada Auditor KAP di Jakarta), Thesis,
Diponegoro University: Semarang.
Sososutikno, Christina, 2003, ‘Hubungan
tekanan anggaran waktu dengan perilaku
disfungsional serta pengaruhnya
terhadap kualitas audit’, Simposium
Nasional Akuntansi VI (October):
-1124.
Supono et al. 2007, Audit berpeduli risiko,
Pusat Pendidikan dan Pelatihan Pengawasan
Badan Pengawasan Keuangan
dan Pembangunan, Fourth Edition,
Bogor.
Suryanita, Dody, and Hanung Triatmoko,
, ‘Penghentian prematur atas
prosedur audit’, Jurnal Riset Akuntansi
Indonesia, Vol. 10 No.1.
Sugiono, 2002, Metode Penelitian Bisnis,
Fourth Edition, Bandung: Alfabeta.
Taufik Qurrahman, Susfayetti and Andi
Mirdah, 2012, ‘Pengaruh time pressure,
risiko audit, materialitas, prosedur
review dan kontrol kualitas, locus
of control serta komitmen profesional
terhadap penghentian prematur prosedur
audit (Studi empiris pada KAP di
Palembang),’ e-Jurnal Binar Akuntasi,
Vol. 1 No. 1, September 2012.
Waggoner, J, and J Cashell, 1991, ‘The Impact
of time pressure on auditors' performance’,
The Ohio CPA Journals,
pp.7–32, viewed 17 March 2013,
<http://cluteonline.com/index.php/RBI
S/article/download/359/348>.
Weningtyas et al. 2006, ‘Penghentian prematur
atas prosedur audit’, Simposium
Nasional Akuntansi IX Padang.
Downloads
Published
Issue
Section
License
Copyright (c) 2013 Anisa Kusuma Wardani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
