Pertimbangan Tingkat Materialitas dan Faktor-Faktor yang Mempengaruhinya (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah

Ningsih, Novia and , Drs. Muhammad Abdul Aris, M.Si (2016) Pertimbangan Tingkat Materialitas dan Faktor-Faktor yang Mempengaruhinya (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah. Skripsi thesis, Universitas Muhammdiyah Surakarta.

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Abstract

This research objective is to examine empirically the influence of profesionalism, knowledge, independency, professional ethics and experience of auditor on level of materiality. This population of the research is auditor who works in public accounting firm in Central Java. The sampling technique used purposive sampling method, and the sampling of this research are 36 auditor from 6 accountant public firms. The data were collected through questions survey methods. The analysis thecnique are multiple regressions. The research study show that profesionalism, knowledge, independency and experience of auditor significant influence on consideration of materiality levels. While the professional ethics no effect on the consideration of materiality levels.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Profesionalism, Knowledge, Independency, Professional Ethics, Experience of Auditor, Materiality
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NOVIA NINGSIH
Date Deposited:	03 May 2016 03:45
Last Modified:	03 May 2016 03:45
URI:	http://eprints.ums.ac.id/id/eprint/43327

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