PERSEPSI AUDITOR TERHADAP PENGHENTIAN PREMATUR (PREMATURE SIGN OFF) ATAS PROSEDUR AUDIT YANG DIKAITKAN DENGAN TIME BUDGET PRESSURE (STUDI PADA AUDITOR PEMERINTAH DI KOTA BANDA ACEH)
ABSTRACT: This study is aimed
to knowing the sequence of audit procedure which most often signed off in time
pressure condition. Samples were
selected by using random sampling method. From 119 questionnaires that have
been distributed, there were 61 questionnaires returned and these were used as
the research samples. This study was analyzed by using Friedman test to
determinated the priority of discontinued audit procedures.
The result of this research indicates that there are priority sequence of
discontinued audit prosedure in time pressure condition by governmental auditor
in Banda Aceh. The most audit prosedure which
often to be left is understanding
business’s client. Then the following of sequence audit prosedure are control
prosedure on on-line transaction aplication system, Confirmation, Reduced in
samples, Internal auditor judgement, Subtantive test, Client internal control
judgment, analitical prosedures, using management representative and audit
prosedure which seldom to be left is physical examination.
The sugest of next research is to study at difference location and the
classification of auditor based on how long time they have been work as
auditor, so we can compare the auditor behavior between senior and junior
auditor.
Keyword: Premature Sign Off,
Audit Prosedures, Government Auditor
Penulis: Nita Erika Ariani,
Maya Febrianty Lautania
Kode Jurnal: jpakuntansidd080059
