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

Ceacilia Sri Mindarti, Elen Puspitasari

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.

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