PENGARUH PROFESIONALISME, ETIKA, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)

MARDIYAH, MARDIYAH and Wahyudi, Tertiarto and Kalsum, Umi (2019) PENGARUH PROFESIONALISME, ETIKA, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to measure and provide evidence about the influence of professionalism, ethics, knowledge and experience of auditors on the consideration of the level of materiality in the first quarter audit process. The population of this study is all auditor working in public accounting firm in Southern Sumatera. In collecting data, the writer used guestionnaire. In analyzing the data to test the hypothesis, the writer used multiple linear regression. Based on the result of this study, professionalism, ethics, knowledge and experience of auditors have a positive effect on consideration of the level of materiality in the audit process.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	profesionalisme, etika profesi, pengetahuan, pengalaman, pertimbangan tingkat materialitas, proses audit.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4435 not found.
Date Deposited:	27 Jan 2020 05:07
Last Modified:	27 Jan 2020 05:11
URI:	http://repository.unsri.ac.id/id/eprint/25802

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