FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Abstract

Premature termination of audit procedures that are increasingly being carried out by auditors will make the audit opinion less precise, so that audit results cannot be used as decision making which causes the level of client or company satisfaction to decrease with public accounting firms. This study aims to analyze the effect of time pressure, audit risk and intellectual capital on premature termination of audit procedures. The respondents of this research are auditors who work at Public Accounting Firms in South Jakarta and Depok.  The results of this study indicate that time pressure has a positive effect on premature termination of audit procedures, while audit risk has no effect on premature termination of audit procedures, and intellectual capital has no effect on premature termination of audit procedures. This has implications for public accounting firms and auditors to provide a time budget that is in accordance with the audit's ability to carry out their duties, because high Time Pressure creates work stress for auditors so that they tend to prematurely terminate audit procedures.

Keyword: Time Pressure, Audit Risk, Intellectual Capital, Premature Termination of Audit Procedures.