PENGARUH MATERIALITAS SALAH SAJI LAPORAN KEUANGAN TERHADAP LAPORAN AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN

UTAMI, YONADA SAY and Ubaidillah, Ubaidillah and Tjandrakirana DP, Rina (2021) PENGARUH MATERIALITAS SALAH SAJI LAPORAN KEUANGAN TERHADAP LAPORAN AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and analyze the effect of misstatement materiality of financial report on independent auditors’ report. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents of this study are public accountants who work at Public Accountant Office in Southern Sumatera with the total of respondents are 40 respondents. Data analysis technique used in this study is simple linear regression analysis with SPSS (Statistical Package for Social Science) program. The result of this study indicates that misstatement materiality of financial report has a positive effect and significant to the opinion in independent auditors’ report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini, Laporan Auditor Independen, Materialitas Salah Saji Laporan Keuangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11724 not found.
Date Deposited:	30 Jun 2021 07:31
Last Modified:	30 Jun 2021 07:31
URI:	http://repository.unsri.ac.id/id/eprint/48891

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