Internal Factors that Affect to Premature Sign-Off of Audit Procedure (Empirical Study at Public Accounting Firm Non Big-Four in Jakarta) / Jessica Vianto / 37140546 / Advisor : Sugi Suhartono

Vianto, Jessica (2018) Internal Factors that Affect to Premature Sign-Off of Audit Procedure (Empirical Study at Public Accounting Firm Non Big-Four in Jakarta) / Jessica Vianto / 37140546 / Advisor : Sugi Suhartono. Institut Bisnis dan Informatika Kwik Kian Gie, Jakarta.

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Abstract

Audit procedures are the steps that auditors must perform in auditing and are needed by the assistant not to deviate and can work efficiently and effectively. The practice of premature sign-off of audit procedure occurs when the auditor does not perform the required audit procedures but the auditor still gives an opinion on a financial statement resulting in the declining quality of the financial statements. The practice of premature sign-off of audit procedure may occur due to external factors and internal factors. External factor is a situation faced by the auditor in conducting the audit, while internal factors are auditor characteristics or also called the behavior of the auditor itself. This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure. This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign￾off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.

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