Ficni, Ayu Priastuti (2018) ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHENTIAN ATAS PROSEDUR AUDIT (Studi Kasus Pada KAP di Kota Semarang). Skripsi thesis, Universitas Wahid Hasyim Semarang.
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Abstract
The purpose of this research is to analyze and test empirically the positive influence of time pressure, locus of control, supervision action to stop action on audit procedure. to analyze and test empirically the negative influence of professional ethics on the act of terminating audit procedures The population of this study were auditors at Semarang city public accounting firm, the total sample of the company amounted to 43 samples taken using the method of convenien sampling. The type of data used is primary data by using questionnaire data collection method. The method of analysis in this study is multiple regression analysis. The results of this study indicate that time pressure positively affects the action of termination of audit procedures. Locus of control positively affects the action of termination of audit procedures. Supervision actions have a positive effect on the act of suspending audit procedures. Professional ethics negatively affects the action of termination of audit procedures.
Item Type: | Thesis (Skripsi) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Program Studi Akuntassi |
Depositing User: | eprints perpustakaan unwahas |
Date Deposited: | 15 Aug 2018 04:29 |
Last Modified: | 15 Aug 2018 04:29 |
URI: | http://eprints.unwahas.ac.id/id/eprint/1182 |
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