Pembimbing : Amin Wijaya Tunggal

Abstrak:
This research analyzes the effect of time pressure and supervision measures against premature termination of the audit procedures. The purpose of this study was to test the effevt of time pressure and supervision measures against premature termination of the audit procedures. Types of data in this study is to use primary data. The research was conductes using quantitative methods. The research data was obtained by distributing questionnaires to a Pulic Accounting Firm (KAP) in Cntral Jakarta by using a sampling technique that is purposive sampling. Respondents in the study were public accountants. Public accountants who participated in this study as many as 68 respondents out of 15 Public Accounting Firm (KAP). These result indicate that time pressure has a significant influence on the premature termination of audit procedures with a significance value of 0,019. Supervisory action has no significant effect on premature termination of the procedure with a significance value of 0,562. But is jointly supervised by the pressures of time and actions have an effect simultaneously with the premature termination audit procedures with a significance value of the 0,034. The test result show the value of the cefficient of the termination obtained adjusted R Square is 0,071., which means that the independent variables are time presuresses and supervision action effect the dependent variables (ppremature sign off of audit procedure) amounting tp 7,1% while the remaining amount of 92,9% influenced by other variables not tested in this study.

Keywords: This Pressures, Supervisory Action and Premature Sign Off of Audit Procedure.