CHRISTY, ANITA (2022) PENGARUH ETIKA PROFESI, PENGETAHUAN MENDETEKSI KEKELIRUAN DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Kasus di KAP Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah etika profesi, pengetahuan mendeteksi kekeliruan, dan pengalaman auditor berpengaruh terhadap pertimbangan tingkat materialitas. Penelitian ini merupakan studi kasus yang dilaksanakan di Kantor Akuntan Publik (KAP) Jakarta Timur pada bulan Maret-April 2021 dengan subjek yang dituju adalah auditor yang bekerja didalamnya. Pada penelitian ini metode pengumpulan data menggunakan metode survei dengan instrumen penyebaran kuisoner sebanyak 50 buah kepada 9 KAP dari keselurhan KAP yang berada di wilayah Jakarta Timur. Jumlah kuisoner yang kembali sebanyak 40 kuisoner atau dapat dikatakan 80%. Hasil dalam penelitian ini menyatakan bahwa Etika Profesi berpengaruh signifikan terhadap Pertimbangan Tingkat Materialitas di KAP Jakarta Timur. Sedangkan Pengetahuan Mendeteksi Kekeliruan dan Pengalaman Auditor tidak berpengaruh terhadap Pertimbangan Tingkat Materialitas di KAP Jakarta Timur. This study aims to determine whether professional ethics, knowledge of detecting errors, and auditor experience affect the consideration of the level of materiality. This research is a case study conducted at the East Jakarta Public Accounting Firm (KAP) in March-April 2021 with the intended subject being the auditors who work in it. In this study, the data collection method used a survey method with the instrument of distributing 50 questionnaires to 9 KAPs from all KAPs in the East Jakarta area. The number of returned questionnaires was 40 questionnaires or it could be said that 80%. The results in this study stated that professional ethics had a significant effect on the consideration of the level of materiality in the East Jakarta Public Accounting Firm. Meanwhile Knowledge of Detecting Errors and Auditor Experience have no effect on Materiality Level Considerations in East Jakarta KAP.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Etika Profesi, Pengetahuan Mendeteksi Kekeliruan, Pengalaman Auditor, Pertimbangan Tingkat Materialitas | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs ANITA CHRISTY | ||||||||
| Date Deposited: | 13 Nov 2022 06:54 | ||||||||
| Last Modified: | 13 Nov 2022 06:54 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8845 |
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