Danel Harisyouel Pandra, . (2026) PENGARUH TEKANAN KLIEN, KOMUNIKASI AUDIT, DAN PENGETAHUAN AUDITOR TENTANG INDUSTRI PERUSAHAAN TERHADAP PREMATURE AUDIT SIGN-OFF DENGAN QUALITY MANAGEMENT AT THE ENGAGEMENT LEVEL SEBAGAI VARIABEL MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effects of client pressure, audit communication, and auditors’ industry knowledge on the potential occurrence of Premature Audit Sign-off, as well as to investigate the moderating role of Quality Management at the Engagement Level. A quantitative approach was employed using a survey method involving auditors working in non-Big Four Public Accounting Firms in Indonesia. Data were collected through questionnaires distributed to 170 auditors and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that Klien pressure has a positive and significant effect on the potential occurrence of Premature Audit Sign-off. Auditors’ industry knowledge also has a significant effect on the potential occurrence of Premature Audit Sign-off. In contrast, audit communication and Quality Management at the Engagement Level do not have a significant effect on the potential occurrence of Premature Audit Sign-off. Furthermore, the moderation analysis reveals that Quality Management at the Engagement Level significantly moderates the relationship between Klien pressure and the potential occurrence of Premature Audit Sign-off by weakening the effect of Klien pressure. However, Quality Management at the Engagement Level does not significantly moderate the relationship between audit communication and the potential occurrence of Premature Audit Sign-off, nor the relationship between auditors’ industry knowledge and the potential occurrence of Premature Audit Sign-off. Keywords: Klien Pressure, Audit Communication, Auditors’ Industry Knowledge, Premature Audit Sign-off, Quality Management at the Engagement Level.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | No. Panggil : 2410124018 Ketua Penguji : Ferry Irawan Penguji 1 : Amrie Firmansyah Penguji 2 : Anda Dwiharyadi |
| Uncontrolled Keywords: | Client Pressure, Audit Communication, Auditors’ Industry Knowledge, Premature Audit Sign-off, Quality Management at the Engagement Level. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | DANEL HARISYOUEL PANDRA |
| Date Deposited: | 01 Sep 2026 08:07 |
| Last Modified: | 01 Sep 2026 08:07 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51200 |
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