ANALYSIS OF TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT AND LOCUS OF CONTROL TOWARDS PREMATURE TERMINATION OF AUDIT PROCEDURES

  • Yohanes August Goenawan Sekolah Tinggi Ilmu Ekonomi Ppi
  • Husin Husin Sekolah Tinggi Ilmu Ekonomi Ppi
  • Khrisna Anggun Yuliana Sekolah Tinggi Ilmu Ekonomi Ppi
  • Reza Juang Riansyah Politeknik Negeri Lampung
DOI: https://doi.org/10.51742/akuntansi.v5i2.1311
Keywords: Audit procedures, Premature termination, Locus of control

Abstract

Scientific writing is aimed at testing the effect of variable time pressure, risk audits, professional commitment, and locus of control in premature termination of the variable audit procedures.Data analysis techniques used in the form of multiple regression analysis with a sample of 34 auditors. Variable time pressure and audit risk variables significant positive effect on premature termination of audit procedures. While professional commitment variables and locus of control variables significant negative effect on the premature termination of the variable audit procedures.

Published
2024-07-26
How to Cite
Goenawan, Y. A., Husin, H., Yuliana, K. A., & Riansyah, R. J. (2024). ANALYSIS OF TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT AND LOCUS OF CONTROL TOWARDS PREMATURE TERMINATION OF AUDIT PROCEDURES. JURNAL CAFETARIA, 5(2). https://doi.org/10.51742/akuntansi.v5i2.1311
Issue
Vol. 5 No. 2 (2024): JURNAL CAFETARIA
Section
JURNAL CAFETARIA JULY 2024

Copyright (c) 2024 Yohanes August Goenawan, Husin Husin, Khrisna Anggun Yuliana, Reza Juang Riansyah

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