Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off
Abstract
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.
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.
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PDFDOI: https://doi.org/10.33508/jako.v4i1.1008
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Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, Dinoyo 48A, Surabaya, 60265, East Java– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971