PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Muthi, Qori Annisa (2012) PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Qori annisa muthi, 2011; The Influence of Auditor’s Professionalism to Consideration of Materiality Level in Auditing of Financial Statement. Generally, the purpose of this research is to know whether the fifth of professionalism dimensions of auditor consist of: perpetuation to profession, social obligation, autonomy, conviction to regulation of profession, and connection with co-worker have influence to consideration of materiality level Auditing of Financial Statement. This research represents the empirical test which used convinience sampling technics in data collection. Data were collected using a survey of 63 respondent take hold on, manager, senior and junior auditor at CPA Firms in South Jakarta. Data analysis conducted by using multiple regression analysis. Results of hypothesis examination conclude that: 1) Partially, dimension of social obligation have influence to consideration of materiality level, 2) perpetuation to profession, autonomy, conviction to regulation of profession, and connection with co-worker have no influence to consideration of materiality level, and 3) Simultaneously, the fifth of professionalism dimensions have influence to consideration of materiality level.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Adam Zakaria, SE, Ak, MSi. Pembimbing II: Choirul Anwar, M.BA, MAFIS, CPA.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Users 17 not found.
Date Deposited: 27 Mar 2018 04:48
Last Modified: 27 Mar 2018 04:48
URI: http://repository.fe.unj.ac.id/id/eprint/3950

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