PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan)

Maharani, Saqia Putri (2022) PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

This study aims to determine the effect of auditor professionalism, professional ethics, and auditor experience on materiality level considerations. The independent variables in this study are professionalism, professional ethics, and auditor experience. The dependent variable in this study is the consideration of the level of materiality. This research method begins with taking a sample of 100 public accountants who work in 7 public accounting firms in South Jakarta. The method in this study is quantitative with its sampling technique using a saturated sampling technique which is processed using a computer program, namely SPSS ver.20 The results of this study prove that the auditor professionalism variable has a positive and significant effect on the level of materiality consideration partially with a significance value of 0.000 <0.05. The professional ethics variable has a significant effect on the consideration of the level of materiality partially with a significant value of 0.000 <0.05. The auditor's experience variable has a significant effect on the consideration of the level of materiality partially with a significance value of 0.029 <0.05. The variables of auditor professionalism, professional ethics, and auditor experience simultaneously have a significant effect on the consideration of the level of materiality with a significant value of 0.000 <0.05.. Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor, etika profesi, dan pengalaman auditor terhadap pertimbangan tingkat materialitas. Variabel bebas dalam penelitian ini adalah profesionalisme, etika profesi, dan pengalaman auditor. Variabel terikat dalam penelitian ini adalah pertimbangan tingkat materialitas. Metode penelitian ini berawal dari pengambilan sampel 100 akuntan publik yang bekerja di 7 kantor akuntan publik di Jakarta Selatan. Metode pada penelitian ini adalah kuantitatif dengan teknik pengambilan sampel nya menggunakan teknik sampling jenuh yang diolah dengan menggunakan program komputer yaitu SPSS ver.20 Hasil penelitian ini membuktikan bahwa Variabel profesionalisme auditor berpengaruh positif dan signifikan terhadap tingkat pertimbangan materialitas secara parsial dengan nilai signifikansi sebesar 0,000 < 0,05. Variabel etika profesi berpengaruh signifikan terhadap pertimbangan tingkat materialitas secara parsial dengan nilai signifikan sebesar 0,000 < 0,05. Variabel pengalaman auditor berpengaruh signifikan terhadap pertimbangan tingkat materialitas secara parsial dengan nilai signifikansi sebesar 0,029 < 0,05. Variabel profesionalisme auditor, etika profesi, dan pengalaman auditor secara simultan berpengaruh signifikan terhadap pertimbangan tingkat materialitas dengan nilai signifikan sebesar 0,000 < 0,05.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDiana, ApryLindaNIDN0303047501aprylindadiana@stei.ac.id
Uncontrolled Keywords: Profesionalisme, Etika Profesi, Pengalaman Auditor, Pertimbangan Tingkat Materialitas
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Saqia Putri Maharani
Date Deposited: 15 Sep 2022 04:26
Last Modified: 15 Sep 2022 04:26
URI: http://repository.stei.ac.id/id/eprint/8339

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