Simamora, Tiara (2023) PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN ( Studi Empiris KAP di Jakarta Timur ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh profesionalisme dan etika profesi terhadap pertimbangan tingkat materialitas dalam proses pengauditan laporan keuangan pada Kantor Akuntan Publik di Wilayah Jakarta Timur. Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif, yang dukur dengan metode berbasis linear berganda dengan SPSS 25. Populasi dalam penelitian ini adalah seluruh auditor, baik dari auditor junior. Sampel ditentukan dengan menggunakan Metode convenience sampling. Data dalam penelitian ini adalah data primer. Teknik pengumpulan data yaitu menggunakan daftar peryataan dengan menyebarkan koesioner pengujian hipotesis dengan menggunakan uji t. Hasil dari penelitian ini menyatakan bahwa: 1. Profesionalisme auditor berpengaruh positif tetapi tidak signifikan terhadap pertimbangan tingkat materialitas dalam proses pengauditan laporan keuangan. 2. Etika profesi tidak berpengaruh dan tidak signikan terhadap pertimbangan tingkat materialitas dalam proses pengauditan laporan keuangan. 3.Profesionalisme auditor dan etika profesi, berpengaruh secara simultan terhadap pertimbangan tingkat materialitas dalam proses pengauditan laporan keuangan. This study aims to determine empirically the effect of professionalism and professional ethics on the consideration of the level of materiality in the process of auditing financial statements at the Public Accounting Firm in East Jakarta. This study uses an associative research type with a quantitative approach, which is measured by a multiple linear-based method with SPSS 25. The population in this study is all auditors, both junior auditors. The sample was determined using the convenience sampling method. The data in this study are primary data. The data collection technique is using a list of statements by distributing a hypothesis testing questionnaire using the t test. The results of this study state that: 1. Auditor professionalism has a positive but not significant effect on the consideration of the level of materiality in the process of auditing financial statements. 2.Professional ethics have no effect and are not significant to the consideration of the level of materiality in the process of auditing financial statements. 3.Auditor professionalism and professional ethics simultaneously affect the consideration of the level of materiality in the process of auditing financial statements.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Profesionalisme Auditor, Etika Profesi, Pertimbangan tingkat Materialitas | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | TIARA SIMAMORA | ||||||||
| Date Deposited: | 02 Jan 2023 04:28 | ||||||||
| Last Modified: | 02 Jan 2023 04:28 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9239 |
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