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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Proceeding of National Conference on Accounting & Finance J-ISCAN : Journal of Islamic Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Maya Febrianty Lautania
Program Studi Akuntansi Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Telaah dan Riset Akuntansi

 1 
PERSEPSI AUDITOR TERHADAP PENGHENTIAN PREMATUR (PREMATURE SIGN OFF) ATAS PROSEDUR AUDIT YANG DIKAITKAN DENGAN TIME BUDGET PRESSURE (STUDI PADA AUDITOR PEMERINTAH DI KOTA BANDA ACEH) Nita Erika Ariani; Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     This study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition.  Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures.     The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which  often to be left  is understanding business’s client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination.     The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor. Keyword : Premature Sign Off, Audit Prosedures, Government Auditor 
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA) Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of  998 inscribed CAP auditor  which is random chosen  within region based.  Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and  dysfunctional audit behavior has an effect  to auditors performance. Keywords : Time Budget Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance.
Co-Authors Cut Inas Salsabila Cut Sarah Syahirah, Cut Sarah Dara Fitrinanda Dinaroe Dinaroe Fifi Yusmita Hafis Nuzul Lilis Maryasih Linda Linda Linda Linda Linda Linda Linda Linda Muhammad Arfandynata Nita Erika Ariani Nuraini A Nuzul, Hafis Yulia Fitri