PENGARUH ORIENTASI ETIKA TERHADAP HUBUNGAN ANTARA TIME PRESSURE DENGAN PERILAKU PREMATURE SIGN-OFF PROSEDUR AUDIT

Abstract

The purpose of this research is to empirically examine the impact of internal factors within an auditors of BPK-RI (ethical orientation: idealism & relativism) on the relation between perceived time pressure auditors BPK-Rt with the incidence of premature sign-off audit procedure. Respondents of the research are BPI( auditors across Indonesia. The sampling method used in the research is cluster sampling method. The research uses multiple regression analysis with the absolute value of the difference among the interaction of independent variables to test the hypotheses. Analysis was conducted on 81 questionnaires and showing empirical evidences that time pressure don't have statistically significant positive impact on premature sign-off procedure audit, thus first hypotheses cannot be supported. The research show that Idealism and relativism variable moderate the relation between time pressure with the incidence of premature sign-off procedure audit. The result showed that higher of time pressure perceived auditors BPK-RI, hence progressively lower the incidence of premature sing-off procedure audit, especially it higher of idealism owned. Thus, second hypotheses can be supported. The result show that higher of time pressure perceived auditors BPK-Rl, hence just the premature sign-off procedure audit become more higher, especially if higher of relativism owned. Thus third hypotheses can be supported. Keywords: Time Pressure, Idealism, Relativism, Premature sign-off audit procedure