PENGARUH PROFESIONALISME AUDITOR DAN PERTIMBANGAN TINGKAT MATERIALITAS TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor KAP Jakarta Pusat)
| Main Authors: | Jasmadeti, Jasmadeti, Widyastuti, Tri, Suyanto, Suyanto |
|---|---|
| Format: | Article PeerReviewed Image Book |
| Bahasa: | eng |
| Terbitan: |
FE UMMI
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.ummi.ac.id/227/1/Vol%206%20Ed%2012.png http://eprints.ummi.ac.id/227/2/PENGARUH%20PROFESIONALISME%20AUDITOR%20DAN%20PERTIMBANGAN%20TINGKAT%20MATERIALITAS%20TERHADAP%20KUALITAS%20AUDIT.pdf http://eprints.ummi.ac.id/227/ |
Daftar Isi:
- In this Advanced Research which are at issue is whether there is influence of the professionalism of auditors and the simultaneous consideration of materiality levels for audit quality and auditor whether there is influence of professionalism and consideration materiality levels partially on the quality of audit in KAP Central Jakarta. Research hypothesis is proposed: H1 the higher the professionalism of auditors, the higher the quality audit. H2 more and more consideration of materiality, it is increasingly improving the quality of the audit which led to higher audit and H3 simultaneously the high professionalism of the auditor and the many considerations of materiality, it is increasingly improving the quality of the audit which led to higher audit results. The method used is survey method by using the instrument in the form of a questionnaire with Likert-scale models. Research activities conducted at the Junior and Senior auditor at the Jakarta KAP and sample as many as 86 people. From the results obtained: 1) There is a significant effect between the variables simultaneously Professionalism auditor (X1) and consideration materiality levels (X2) on audit quality (Y), so the higher the auditor's professional judgment and the lower the level of materiality, the more either the implementation of the audit. 2) There is the influence of auditor professionalism variable (X1) partially with respect to audit quality variables (Y), the higher the professionalism of the better quality of the resulting audit so that audit results can be used as a tool for performance improvement, decision making, and control activities. 3) There are variables influence the level of materiality considerations (X2) partially with respect to audit quality variables (Y). 4) There was a very strong relationship between the professionalism of auditors and consideration materiality levels for audit quality. 5) Professionalism of auditors and the level of materiality considerations influence contributed by 87% while the rest is influenced or explained by other variables not included in this research model.