PENGARUH PROFESIONALISME AUDITOR ETIKA PROFESI DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Kasus KAP Zulpan, S.E., Ak.,CPA, KAP DJOKO, SIDIK & INDRA, KAP HGK, Hertanto, Grace, Karunawan.)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Ichsan, Ryzaldi Maulana
Subject
HB Economic Theory
Datestamp
2019-01-17 04:05:56
Abstract :
Ryzaldi Maulana Ichsan (1439611019) Muhammadiyah University Sukabumi, Professionalism Auditor for Professional Ethics and Auditor Experience Against Materiality Level in Public Accountants. (Advisor Suherman, M.Ak. and Idang Nurodin, S.Ip., MM. The purpose of this study is first, to provide empirical evidence of the influence of auditor professionalism on the consideration of the degree of materiality. Second, provide empirical evidence of the influence of professional ethics on the consideration of the degree of materiality. Third, provide empirical evidence of the influence of the auditor's experience on materiality level considerations, and provide empirical evidence of the influence of auditor professionalism, professional ethics, and simultaneous auditor experience on materiality level considerations. The population in this study are auditors who work in three public accounting firms. Sampling technique in this research using non probability sampling method. The type of research is purposive sampling. The analytical tool used is simple linear regression and multiple linear regression. The results show that 1. Auditor professionalism (X1) has a significant influence on the consideration of materiality level, which is shown by the sig value of 0.032. 2. Professional ethics (X2) has a significant influence on the consideration of the level of materiality, which is indicated by the sig value of 0.004. 3. The experience of the auditor (X3) has no significant influence on the consideration of the level of materiality, indicated by the sig value of 0,518 and 4. The auditor professionalism, professional ethics, and experience together have a significant influence on the consideration of the level of materiality, sig value of 0.000.
Ryzaldi Maulana Ichsan (1439611019) Muhammadiyah University Sukabumi, Professionalism Auditor for Professional Ethics and Auditor Experience Against Materiality Level in Public Accountants. (Advisor Suherman, M.Ak. and Idang Nurodin, S.Ip., MM. The purpose of this study is first, to provide empirical evidence of the influence of auditor professionalism on the consideration of the degree of materiality. Second, provide empirical evidence of the influence of professional ethics on the consideration of the degree of materiality. Third, provide empirical evidence of the influence of the auditor's experience on materiality level considerations, and provide empirical evidence of the influence of auditor professionalism, professional ethics, and simultaneous auditor experience on materiality level considerations. The population in this study are auditors who work in three public accounting firms. Sampling technique in this research using non probability sampling method. The type of research is purposive sampling. The analytical tool used is simple linear regression and multiple linear regression. The results show that 1. Auditor professionalism (X1) has a significant influence on the consideration of materiality level, which is shown by the sig value of 0.032. 2. Professional ethics (X2) has a significant influence on the consideration of the level of materiality, which is indicated by the sig value of 0.004. 3. The experience of the auditor (X3) has no significant influence on the consideration of the level of materiality, indicated by the sig value of 0,518 and 4. The auditor professionalism, professional ethics, and experience together have a significant influence on the consideration of the level of materiality, sig value of 0.000.
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