PENGARUH PROFESIONALISME,ETIKA PROFESI,PENGALAMAN AUDITOR,INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)

KINANTI, ARUM SEKAR and Hakiki, Arista and Kosim, Abu (2020) PENGARUH PROFESIONALISME,ETIKA PROFESI,PENGALAMAN AUDITOR,INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence and to analyze the effect of professionalism, ethical understanding, auditor’s experience and independence on the auditor’s consideration of materiality level. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents in this study are auditors who work at Public Accountant Firm in Southern Sumatera with the total of samples are 73 respondents. This study used multiple linear regression. Before being analyzed, the data is tested with normality test, multicollinearity test, and heteroscedasticity test. The result of this study indicates that professionalism, ethical understanding, auditor’s experience, and independence have significant effect on the auditor’s consideration of materiality level.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pertimbangan Tingkat Materialitas, Profesionalisme, Etika Profesi, Pengalaman Auditor, Independensi.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 5541 not found.
Date Deposited:	02 Jun 2020 02:16
Last Modified:	02 Jun 2020 02:16
URI:	http://repository.unsri.ac.id/id/eprint/28478

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