BACHTIAR, AWALUDIN (2018) ANALISIS PENGARUH PROFESIONALISME, INDEPENDENSI AUDIT, PENGETAHUAN AKUNTAN PUBLIK DALAM MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
ANALISIS PENGARUH PROFESIONALISME, INDEPENDENSI AUDIT, PENGETAHUAN AKUNTAN PUBLIK DALAM MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR DAN ETIKA PROFESI.PDF Restricted to Registered users only Download (3MB) |
Abstract
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.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk membuktikan perngaruh variabel Profesionalisme, Etika Profesi, Mendeteksi Kekeliruan, Pengalaman Auditor, Indepedensi terhadap variable Tingkat Materialitas di Jakarta. Populasi pada penelitian ini adalah Kantor Akuntan Publik (KAP) di Jakarta dengan sampel penelitian sebanyak 5 KAP dan responden sebanyak 30 auditor. Sampel dipilih berdasarkan metode purposive sampling. Data diperoleh dengan membagikan kuesioner secara langsung kepada responden sebanyak 50 dan hanya 30 kuesioner yang dapat diolah. Analisis data menggunakan regresi linier berganda dengan bantuan program SPSS (Statistic Product and Service Solution) 23. Hasil penelitian ini menunjukkan bahwa profesionalisme berpengaruh positif dan tidak signifikan terhadap pertimbangan tingkat materialitas. Etika profesi berpengaruh tidak positif dan tidak signifikan terhadap pertimbangan tingkat materialitas. Mendeteksi Kekeliruan berpengaruh positif dan signifikan terhadap pertimbangan tingkat materialitas. Indepedensi berpengaruh positif dan signifikan terhadap pertimbangan tingkat materialitas. Pengalaman auditor berpengaruh tidak positif dan tidak signifikan terhadap pertimbangan tingkat materialitas. | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 29 Sep 2021 07:42 | |||||||||
| Last Modified: | 29 Sep 2021 11:31 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1701 |
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