Penghentian prematur atas prosedur audit/premature sign-off adalah salah satu bentuk perilaku Penurunan Kualitas Audit/AQRB. Tindakan ini berkaitan dengan penghentian terhadap prosedur audit yang disyaratkan, tidak melakukan pekerjaan secara lengkap dan mengabaikan prosedur audit tetapi auditor berani mengungkapkan opini atas laporan keuangan yang diauditnya. Auditor dapat membuat opini yang salah pada Laporan Keuangan apabila melakukan tindakan tersebut. Akibatnya, risiko terjadinya tuntutan hukum yang dihadapi auditor akan semakin meningkat karena membuat opini yang salah. Tujuan penelitian adalah untuk mengetahui pengaruh pelatihan dan tindakan supervisi pada penghentian prematur atas prosedur audit di Kantor Perwakilan BPK RI. Seratus kuesioner disebar pada auditor pada Kantor Perwakilan BPK RI di Bandung, Yogyakarta, Surabaya, dan Banjarbaru. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara pelatihan dan tindakan supervisi pada penghentian prematur atas prosedur audit di Kantor Perwakilan BPK RI.

Premature sign-off of audit procedure is one form of Reduced Audit Quality/RAQ behaviors. This act refers to falsely signed off a require audit step, which is not covered by other step, without completing the work or noting the omission of the procedures but auditor dare to express opinion based on that procedures. Auditor can make wrong opinion to financial statement if he conducts such act. As a result, litigation risk faced by auditor will increase because of making mistake opinion. The objective of this research is knows the impact of training and supervisory act on premature sign-off at BPK RI Representative Offices. One hundred questionnaires were disseminated to auditors at BPK RI Representative Offices in Bandung, Yogyakarta, Surabaya, and Banjarbaru. The result of this research indicates that there is negative correlation between training and supervisory act on premature sign-off at BPK RI Representative Offices.

Kata Kunci : Penghentian Prematur atas prosedur audit/Premature sign,of,pelatihan,tindakan supervisi,BPK RI, Premature sign-off, training, supervisory act, BPK RI