Implikasi Rotasi Audit, Premature Sign Off, Emotional Quotient Dan Tekanan Waktu Terhadap Kualitas Audit

  • Yeheskiel Waren Timpolo Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta, Indonesia
  • Swarmilah Hariani Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta, Indonesia
DOI: https://doi.org/10.36407/jpafm.v1i1.362

Keywords: Audit Rotation, Premature Sign Off, Emotional Quotient, Time Pressure, Audit Quality

Abstract

The purpose of this study was to determine the effect of Audit Quality issued by BPK-RI with Audit Rotation, Premature Sign Off, Emotional Quotient, and Time Pressure variables. The object of this research is the Republic of Indonesia Supreme Audit Agency (BPK-RI). This study indicates that the external factor, namely Audit Rotation, has a significant positive effect on Audit Quality and Time Pressure has an insignificant positive effect on Audit Quality. Meanwhile, Emotional Quotient and Premature Sign Off, internal factors, have an insignificant negative effect on Audit Quality.

Published
2021-04-30
How to Cite
Timpolo, Y. W., & Hariani, S. (2021). Implikasi Rotasi Audit, Premature Sign Off, Emotional Quotient Dan Tekanan Waktu Terhadap Kualitas Audit. Journal of Public Auditing and Financial Management, 1(1), 27 - 36. https://doi.org/10.36407/jpafm.v1i1.362
Issue
Vol 1 No 1 (2021)
Section
Articles
Copyright (c) 2021 The Author(s)