Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off

• Main Authors: Ceacilia Sri Mindarti, Elen Puspitasari
• Format: Article
• Language: Indonesian
• Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2017-06-01
• Series: Jurnal Akuntansi Kontemporer
• Online Access: http://journal.wima.ac.id/index.php/JAKO/article/view/1008

This research aims to analyze the i4fluence of auditor individual performance, Turnover intention, and organizational commitment to premature sign-off. Goal Setting Theory in this study is used to review and analyze the influence o j internal individual factors (such a s auditor individual performance, turnover intention and organizational commitment on acceptance of a premature sign-off. Source o f data in this study w ere auditors working in audit firms in Indonesia a s respondent The data was collected using survey method b y sending questionnaires to the respondents by mail. The result of the study has shown that individual performance, turnover intention and organizational commitment have influence to acceptance of a premature sign-off.