Pengaruh Materialitas, Risiko Audit, Pengalaman Auditor, dan Turnover Intention terhadap Premature Sign-Off Audit (Studi Kasus pada Kantor Akuntan Publik di Medan)

Abstract

This study aims to test the effect of materiality, audit risk, auditor experience, and turnover intention on premature sign-off audit. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in Medan City. The sampling technique using saturated sampling obtained 74 respondents. Hypothesis testing is done using multiple linear regression analysis. The results showed that partially materiality has a negative and significant effect on premature sign-off audit, audit risk has a negative and significant effect on premature sign-off audit, auditor experience has a negative and significant effect on premature sign-off audit, turnover intention has a positive and significant effect on premature sign-off audit. Simultaneously, materiality, audit risk, auditor experience, and turnover intention have a significant effect on premature audit sign-off.