Saraswati, Rachmanita (2014) HUBUNGAN PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM AUDIT KEUANGAN OLEH KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA UTARA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Akuntan publik merupakan suatu profesi yang berlandaskan kepercayaan masyarakat dan dibayar oleh klien, akan tetapi dalam pelaksanaannya harus professional. Akuntan publik atau auditor independen dalam tugasnya mengaudit perusahaan klien memiliki posisi yang strategis sebagai pihak ketiga dalam lingkungan perusahaan klien. Dalam pelaksanaan audit atas laporan keuangan oleh akuntan publik, hasilnya bukan hanya untuk kepentingan klien tetapi juga untuk pihak ketiga meliputi para investor, kreditor, lembaga keuangan, pemerintah, masyarakat, dan pihak-pihak lain yang mempunyai kepentingan terhadap laporan keuangan klien yang telah diaudit oleh akuntan publik. Penelitian ini bertujuan untuk menganalisis dan membuktikan hubungan profesionalisme auditor terhadap tingkat materialitas. Sampel yang digunakan sebanyak 70 responden yaitu auditor yang terdapat pada 7 KAP di Jakarta Utara. Dari 70 kuesioner yang disampaikan, diterima kembali dan diisi lengkap sebanyak 45 kuesioner (64%). Sedangkan untuk menjawab hipotesis penelitian menggunakan alat analisis regresi berganda, setelah sebelumnya dilakukan pengujian asumsi klasik. Berdasarkan hasil penelitian dapat disimpulkan bahwa profesionalisme auditor secara bersama-sama berhubungan terhadap tingkat materialitas. Public accounting is a profession which is based on public trust and paid by the client, but must be professional in its execution. Independent public accountant or auditor in the audit task the client company has a strategic position as a third party in client’s corporate environment. In the implementation of the audit of financial statements by a public accountant, a result not only for clients but also for the interests of third parties including investors, creditors, financial institutions, governments, communities and other parties who have an interest in the client’s financial statements audited by an accountant public. This study aims to analyze and prove the influence of experience, knowledge, long-standing relationship with the client, and pressure from clients to audit quality. The samples used were 70 respondents that auditors are contained in 7 KAP in North Jakarta. Of the 70 questionnaires delivered, received and returned completed questionnaires is 45 (64%). Meanwhile, to answer the research hypotheses using multiple regression analysis, having previously do classic test of this assumption. Based on the research results can be concluded that the professionalism auditor together related to the level of materiality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | atik | ||||||||
| Date Deposited: | 23 Feb 2023 06:54 | ||||||||
| Last Modified: | 23 Feb 2023 06:54 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9714 |
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