Al Bashri, Novreza (2019) PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT UMUM LAPORAN KEUANGAN (Studi Empiris pada KAP Wilayah Jakarta Pusat dan Jakarta Selatan). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, dan motivasi auditor terhadap tingkat materialitas dalam audit umum laporan keuangan pada KAP di wilayah Jakarta Pusat dan Jakarta Selatan. Variabel Independen pada penelitian ini yaitu kompetensi, independensi, dan motivasi auditor, sedangkan variabel tingkat materialitas dalam audit umum laporan keuangan. Sampel yang diambil menggunakan teknik nonprobability sampling, dengan jumlah sampel 100 dari 10 KAP yang ada di Jakarta Pusat dan Selatan. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Hasil penelitian menunjukkan bahwa : (1) Kompetensi berpengaruh terhadap tingkat materialitas dalam audit umum laporan keuangan. (2) Independensi berpengaruh terhadap tingkat materialitas dalam audit umum laporan keuangan. (3) Motivasi auditor tidak berpengaruh terhadap tingkat materialitas dalam audit umum laporan keuangan. (4) Sedangkan hasil penelitian dari uji simultan disimpulkan bahwa komptensi, independensi, dan motivasi auditor secara bersama sama (simultan) berpengaruh terhadap tingkat materialitas dalam audit umum laporan keuangan. Kata Kunci: Kompetensi, independensi, motivasi auditor, tingkat materialitas. ABSTRACT This study aims to determine the effect of competence, independence, and motivation of auditors on the level of materiality in the general audit of financial statements on KAP in Central Jakarta and South Jakarta. The independent variables in this study are competence, independence, and auditor motivation, while the variable level of materiality in the general audit of financial statements. Samples were taken using a nonprobability sampling technique, with a total sample of 100 from 10 KAPs in Central and South Jakarta. To answer the hypothesis of this study using a descriptive type of research, quantitative approach, which is measured using a method based on multiple linear regression with SPSS 23. The results showed that: (1) Competence affects the level of materiality in the general audit of financial statements. (2) Independence influences the level of materiality in the general audit of financial statements. (3) Auditor motivation does not affect the level of materiality in the general audit of financial statements. (4) While the results of the study from the simultaneous test concluded that competency, independence, and motivation of auditors together (simultaneously) affect the level of materiality in the general audit of financial statements. Keywords : Competence, independence, auditor motivation, level of materialit.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 13 Oct 2021 03:55 | ||||||||
| Last Modified: | 13 Oct 2021 03:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5515 |
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