Pengaruh Tekanan Waktu, Tindakan Supervisi, Locus of Control, dan Resiko Audit Terhadap Penghentian Prematur Prosedur Audit di BPKP Sumut

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)

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Title Pengaruh Tekanan Waktu, Tindakan Supervisi, Locus of Control, dan Resiko Audit Terhadap Penghentian Prematur Prosedur Audit di BPKP Sumut
 
Creator Nasution, Maulana Idham S
Marbun, Wilisra Wilfrida
Munawarah, Munawarah
 
Description This study aims to determine the impact of time pressure, super vision actions, locus of control and audit risk on premature termination of audit procedures. Data collection techniques in this study used a questionnaire (questionnaire). The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results showed that time pressure, supervision measures, locus of control and audit risk simultaneously had a positive and significant effect on premature termination of audit procedures at BPKP in Medan. Partially time pressure has no positive and insignificant effect on Premature Termination of Audit Procedures at BPKP in Medan. Partially, the supervision action has a positive and significant effect on the Premature Termination of Audit Procedures at BPKP in Medan. Partially Locus of Control has a positive and significant effect on Premature Termination of Audit Procedures at BPKP in Medan. Partially audit risk does not have a positive and significant effect on Premature Termination of Audit Procedures at BPKP in Medan
 
Publisher Forum Kerjasama Pendidikan Tinggi (FKPT)
 
Date 2020-08-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejurnal.seminar-id.com/index.php/ekuitas/article/view/157
10.47065/ekuitas.v2i1.157
 
Source Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS); Vol 2 No 1 (2020): EKUITAS - Agustus 2020; 63-70
2685-869X
 
Language eng
 
Relation https://ejurnal.seminar-id.com/index.php/ekuitas/article/view/157/242
 
Rights Copyright (c) 2020 Maulana Idham S Nasution, Wilisra Wilfrida Marbun, Munawarah Munawarah
http://creativecommons.org/licenses/by/4.0
 

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