ANALISIS PENGARUH PROFESIONALISME, INDEPENDENSI AUDIT, PENGETAHUAN AKUNTAN PUBLIK DALAM MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK
| Main Author: | BACHTIAR, AWALUDIN |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1701/1/ANALISIS%20PENGARUH%20PROFESIONALISME%2C%20INDEPENDENSI%20AUDIT%2C%20PENGETAHUAN%20AKUNTAN%20PUBLIK%20DALAM%20MENDETEKSI%20KEKELIRUAN%2C%20PENGALAMAN%20AUDITOR%20DAN%20ETIKA%20PROFESI.PDF https://eprints.untirta.ac.id/1701/ |
Daftar Isi:
- The purpose of this research is to get the evidence about Effect of Professonalism, Audit Independence, Public Accounting Knowledge In Detecting Error, Auditor Experience, Profesional Ethics and Considerations of Public Accounting Level Materials in Jakarta. Population in this research is Public Accounting Firm (KAP) in Jakarta with sample of 5 KAP and 30 responders. Samples were chosen based on purposive sampling method. The data were obtained by distributing questionnaires directly to the respondents as many as 50 and only 30 questionnaires can be processed. Data analysis using multiple linear regression with the help of SPSS program (Statistic Product and Service Solution) 23. The results of this study indicate that professionalism has a positive and insignificant effect on the consideration of the level of materiality. Professional ethics have an effect of not positive and insignificant to the consideration of materiality level. Detecting Errors has a positive and significant effect on materiality level considerations. Indepedence has a positive and significant effect on materiality level considerations. The experience of auditors has an effect that is not positive and insignificant to materiality level considerations.