THE INFLUENCE OF AUDITOR'S PROFESSIONALISM TOWARDS MATERIALITY CONSIDERATION IN AUDITING FINANCIAL REPORT FOR CPA FIRM IN PALEMBANG CITY

PUTRA, JANSEN ADIGUNA and Meutia, Inten and Yuniartie, Emylia (2011) THE INFLUENCE OF AUDITOR'S PROFESSIONALISM TOWARDS MATERIALITY CONSIDERATION IN AUDITING FINANCIAL REPORT FOR CPA FIRM IN PALEMBANG CITY. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menentukan secara empiris dan secara parsial pengaruh dari dedikasi pada profesi, kewajiban sosial, kebutuhan ak.an kemandirian, keyak.inan atas peraturan profesi, hubungan dengan sesama profesional terhadap pertimbangan materialitas. Hasil penelitian menunjukkan bahwa secara empiris ataupun secara simultan, dedikasi pada profesi, kewajiban sosial, kebutuhan akan kemandirian, keyakinan atas peraturan profesi, hubungan dengan sesama profesional memiliki pengaruh terhadap pertimbangan materialitas. Tetapi secara parsial, hanya variabel kewajiban sosial yang tidak memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. Variabel- variabel independen secara bersama- sama berkontribusi terhadap variabel dependen sebesar 77 ,2% sementara sisanya sebesar 22,8% dipengaruhi oleh faktor lain diluar model. Kontribusi tiap variabel independen (secara parsial) terhadap variabel dependen; variabel dedikasi pada profesi sebesar 19,36%, kewajiban sosial sebesar 1,21 %, kebutuhan akan kemandirian sebesar 12,96%, keyakinan atas peraturan profesi sebesar 19,09% dan hubungan dengan sesama profesional sebesar 18,4%. Untuk kasus di kota Palembang, dalam mempertimbangkan materialitas atas laporan keuangan klien, profesionalisme auditor mempengaruhi auditor dalam pertimbangan materialitas.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profesionalisme Auditor, Pertimbangan Materialitas
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	23 Mar 2020 02:49
Last Modified:	23 Mar 2020 02:49
URI:	http://repository.unsri.ac.id/id/eprint/28482

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