Pengaruh Faktor Eksternal dan Internal Menurut Teori Atribusi Terhadap Premature Sign-Off Audit Procedures (Studi Empiris Pada Auditor Kantor Akuntan Publik di Kota Medan)

Abstract

This research aims to test and analyze the influence of external and internal factors according to attribution theory on premature sign-off audit procedures. The external factors tested in this research are time pressure, review procedures and quality control, while the internal factors are professional commitments. The sampling method uses purposive sampling. The samples used were auditors who worked at Public Accounting Firms (KAP) in the city of Medan who were registered in the 2023 Directory of Public Accounting Firms published by the Indonesian Institute of Public Accountants (IAPI). There were 86 copies of the questionnaire distributed, but only 82 questionnaires could be processed. The data analysis technique used is descriptive statistical analysis and multiple linear regression with the help of the SPSS version 25 program. The results of this study prove that partially, time pressure has a positive and significant effect on premature sign-off audit procedures carried out by auditors working at KAP in Medan city, review procedures and quality control have a negative and significant effect on premature sign-off audit procedures carried out by auditors working at KAP in Medan city, and professional commitments have no effect on premature sign-off audit procedures carried out by auditors working at KAP in the city of Medan. The results of this research also prove that simultaneously, time pressure, review procedures and quality control, and professional commitments influence premature sign-off audit procedures carried out by auditors working at KAP in the city of Medan.