PENGARUH SISTEM PENGENDALIAN INTERNAL KLIEN, TIME PRESSURE, DAN KEAHLIAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN

HADINATA, MELISSA (2019) PENGARUH SISTEM PENGENDALIAN INTERNAL KLIEN, TIME PRESSURE, DAN KEAHLIAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN. S1 thesis, Fakultas Ekonomi.

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Abstract

MELISSA HADINATA. The Effect Of Client’s Internal Control System, Time Pressure, And Auditor Expertise On Concideration Of Materiality Levels In Financial Statements Audit. Thesis. Faculty of Economics. State University of Jakarta. 2019. This study analyzes the client's internal control system, time pressure and auditor expertise on consideration of materiality levels in financial statement audits. This study used 82 auditor from 16 KAPs in the South Jakarta region and registered in the IAPI 2019 directory as sample, using the purposive sampling method by determining the number of samples based on Slovin formula. The research data was tested using multiple regression analysis with a significance level of 5%. The results of the study prove that the client's internal control system and auditor expertise have a significant effect on the consideration of the materiality level in the financial statement audit, while the time pressure does not significantly influence the consideration of materiality level. Key words: Client’s Internal Control System, Time Pressure, Auditor Expertise,Concideration of Materiality Level.

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