Sianturi, Rumiris (2019) PENGARUH PROFESIONALISME, PENGALAMAN AUDIT, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Profesionalisme auditor, Pengalaman Audit dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas. Penelitian ini menggunakan jenis penelitian asosiatif hubungan kausal dengan metode kuantitatif dan dianalisis dengan analisis regresi linier berganda dengan program SPSS versi 22. Populasi dalam penelitian ini adalah auditor eksternal yang bekerja di Kantor Akuntan Publik wilayah Jakarta Pusat dan Jakarta Timur. Sampel dalam penelitian ini ditentukan dengan metode purposive sampling, dengan jumlah sampel sebanyak 80 responden. Data yang digunakan dalam penelitian ini adalah data primer dan pengujian hipotesis yang dilakukan dengan menggunakan uji f dan uji t. Hasil penelitian menunjukkan bahwa secara parsial (1) profesionalisme auditor berpengaruh positif terhadap pertimbangan tingkat materialitas; (2) Pengalaman Audit berpengaruh positif terhadap Pertimbangan Tingkat Materialitas; Etika Profesi berpengaruh positif terhadap Pertimbangan Tingkat Materialitas. Dan secara simultan Profesionalisme Auditor, Pengalaman Audit, dan Etika Profesi berpengaruh positif terhadap Pertimbangan Tingkat Materialitas Kata Kunci : Profesionalisme Auditor, Pengalaman Audit, Etika Profesi, Pertimbangan Tingkat Materialitas ABSTRACT This study aims to examine whether the influence of Professionalism of Auditors, Audit Experience, and Professional Ethics on Materiality Levels Considerations. This study uses associative research causal relationship with quantitative methods and using multiple linear regression analysis method with SPSS 22 program. The population in this study is the auditors who work in public accounting firm in Central Jakarta and East Jakarta. This sample is determined based on purposive sampling method with a total sample of 80 respondents. The data used in this study are primary data and hypothesis testing is done using f test and t test. The results showed that partially, (1) the Professionalism of Auditors has a positive effect on the consideration of the level of materiality; (2) Audit Experience has a positive effect on the consideration of the level of materiality; (3) Professional Ethics has a positive effect on the consideration of the level of materiality. And simultaneously Professionalism of Auditors, Audit Experience, and Professional Ethics has a positive effect on the consideration of the level of materiality. Keywords: Professionalism Auditor, Audit Experience, Professional Ethics, Consideration of Materiality Levels
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 13 Oct 2021 03:10 | ||||||||
| Last Modified: | 13 Oct 2021 03:10 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5512 |
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