PENGARUH PROFESIONALISME, KOMPETENSI, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS DALAM PEMBERIAN OPINI AUDITOR

KHAIRUNNISA, AMALIA and Yusrianti, Hasni and Sari, Rela (2022) PENGARUH PROFESIONALISME, KOMPETENSI, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS DALAM PEMBERIAN OPINI AUDITOR. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the influence of professionalism, competence, and professional ethics on materiality considerations. This study was conducted by quantitative methods. The population was a Public Accounting Firm in the Southern Part of Sumatra. The samples were 51 people who worked as auditors at the Public Accounting Firm in the Southern Part of Sumatra. The data used in this research were primary data in the form of questionnaires. The data obtained was processed by SmartPLS 3 software. The test was divided into 2 parts, outer model analysis and inner model analysis. The results showed that professionalism and competence had a positive but insignificant effect, while professional ethics had a positive and significant effect. Keywords: Professionalism, Competence, Professional Ethics, and Materiality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profesionalisme, Kompetensi, Etika Profesi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Amalia Khairunnisa
Date Deposited:	15 Sep 2022 02:49
Last Modified:	15 Sep 2022 02:49
URI:	http://repository.unsri.ac.id/id/eprint/78775

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