Pengaruh Profesionalisme, Komitmen Organisasi, Etika Profesi, Pengalaman, Independensi dan Pengetahuan Auditor Terhadap Pertimbangan Tingkat Materialitas(Studi Empiris Pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Pramiswari, Bekti Ayu Dian and , Dra. Rina Trisnawati, M.Si, Ak, Ph.d (2018) Pengaruh Profesionalisme, Komitmen Organisasi, Etika Profesi, Pengalaman, Independensi dan Pengetahuan Auditor Terhadap Pertimbangan Tingkat Materialitas(Studi Empiris Pada Kantor Akuntan Publik di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Process of making financial statements can not be separated from material misstatements or not material, either because of fraud and human error. Materiality level consideration is important because it affects the auditor's opinion on the audit report. This study aims to determine the influence of professionalism, organizational commitment, professional ethics, experience, independence and knowledge of the auditor on the consideration of materiality level. This study used 42 KAP as sample, with convenience sampling method. The research data used are primary and secondary data. The results show that the professionalism, knowledge and experience of the auditor have an effect on the consideration of materiality level. While organizational commitment, professional ethics and auditor independence have no effect on the consideration of the level of materiality.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: consideration of materiality level, professionalism, organizational commitment, professional ethics, experience, independence, knowledge.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: BEKTI AYU DIAN PRAMISWARI
Date Deposited: 07 Feb 2018 08:30
Last Modified: 07 Feb 2018 08:30
URI: http://eprints.ums.ac.id/id/eprint/59464

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