PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN, ETIKA PROFESI DAN INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN

KURNIADI, ANGELIA PUSPITA and Tjandrakirana DP, Rina and Meirawati, Eka (2021) PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN, ETIKA PROFESI DAN INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN. Undergraduate thesis, Siriwijaya University.

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Abstract

Penelitian bertujuan untuk mendapatkan bukti empiris dan menganalisis pengaruh pengetahuan mendeteksi kekeliruan, etika profesi dan independensi terhadap pertimbangan tingkat materialitas. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan cara menyebarkan kuesioner. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Sumatera bagian Selatan dengan total sampel sebanyak 60 responden. Metode penelitian yang digunakan adalah metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan mendeteksi kekeliruan, etika profesi dan independensi mempunyai pengaruh positif terhadap pertimbangan tingkat materialitas dalam pengauditan laporan keuangan.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: pengetahuan mendeteksi kekeliruan, etika profesi, independensi, pertimbangan tingkat materialitas
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Angelia Puspita Kurniadi
Date Deposited: 04 Jun 2021 03:59
Last Modified: 04 Jun 2021 03:59
URI: http://repository.unsri.ac.id/id/eprint/47540

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