ANALISIS PENGARUH PROFESIONALISME DAN ETIKA PROFESI AUDITOR DALAM MEMPERTIMBANGKAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN PERUSAHAAN

SAPUTRA, RIZKI AGUNG YUDA and Saftiana, Yulia and Adhitama, Ferdinant (2024) ANALISIS PENGARUH PROFESIONALISME DAN ETIKA PROFESI AUDITOR DALAM MEMPERTIMBANGKAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the influence of auditor professionalism and audit ethics on the level of materiality in companies with the research object KAP (Public Accounting Firm) located in the Palembang area. Based on the purposive sampling method, a population of 8 KAPs was produced with a sample size of 40 with the data source coming from questionnaires. The data analysis technique used multiple linear regression analysis with SPSS program tools. The results of this research show that partially, auditor professionalism has an influence on materiality and professional ethics has no influence on materiality. Also, based on the static F test, professionalism and professional ethics have a simultaneous influence on materiality. Keywords: auditor professionalism, professional ethics, materiality

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: profesionalisme auditor, etika profesi, materialitas
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Rizki Agung Yuda Saputra
Date Deposited: 05 Jun 2024 03:05
Last Modified: 05 Jun 2024 03:05
URI: http://repository.unsri.ac.id/id/eprint/146250

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