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PENGARUH PROFESIONALISME AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA KANTOR AKUNTAN PUBLIK REXON NAINGGOLAN & REKAN; GRISELDA, WISNU & ARUM; DAN Drs. THOMAS, BLASIUS, WIDARTOYO & REKAN

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This research was conducted to determine horr the implementation of Auditor Prolessionalism , how is the level above Premature Tennination Procedures Audit . Auditor Professionalism and Influence horv the above Premature Termination Procedures Audit Public Accounting Firm Rexon Nainggolan & Partners ; Griselda, Wisnu & Arum ; And Drs.Thomas, Blasius, Widartoyo & Partners This research uses descriptive methods , data collection rvas done through media interviervs and distributed questionnaires to the auditors at three public accounting firm . Then the data is presented to provide an overvierv ofthe research object to infer the rank and the data \\'ere analyzed quantitativel)' . After processing the data lrom the questionnaire lvith statistics, it is known that the piofessionalism of auditors had an average of 3.9759 indicates that the audiiors agreed that the auditors at the third public accounting firm that is, the public accounting firm Rexon Nainggolan & Partners ; Griselda, Wisnu & Arum ;and Drs.Thomas , Blasius , Widartoyo & Partners has implemented the prolessionalism of auditors . While the premature tertrination of the above audit procedures had an averaqe of 2.4321 indicates that temlination practices preamtur never happened in the third Public Accounting Firm Based on statistical calculations . analysis of the correlation coefficient (r!) -0.019 by shorving that the relationship auditor professionalism and premature termination of procedure audit is rveak and negative or inversely . By using a statlstical test ( t ) obtained tcount < ttable is 0.024 < 1.684 , so the hypothesis Ho is accepted rvhich nreans there is no significant relationship between the auditor professionalism over the prenlature termination of the audit procedures. Based on the calculation of the coefficient ofdetennination , professionalism auditor has an influence on premature termination of the above audit procedures rvith results of 2.3 % . While the remaining 97.7 oh is influenced by other factors outside of this research