Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan (Studi Kasus Pada Auditor Kap Di Yogyakarta Dan Semarang)

Kusumadika, Riky Seftian and , Wahyono, Drs, Ak, MA. (2016) Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan (Studi Kasus Pada Auditor Kap Di Yogyakarta Dan Semarang). Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (NASKAH PUBLIKASI) NASKAH PUBLIKASI.pdf Download (1MB)
	PDF (HALAMAN DEPAN) HALAMAN DEPAN.pdf Download (1MB)
	PDF (BAB I) BAB I.pdf Download (169kB)
	PDF (BAB II) BAB II.pdf Restricted to Repository staff only Download (116kB) | Request a copy
	PDF (BAB III) BAB III.pdf Restricted to Repository staff only Download (342kB) | Request a copy
	PDF (BAB IV) BAB IV.pdf Restricted to Repository staff only Download (300kB) | Request a copy
	PDF (BAB V) BAB V.pdf Restricted to Repository staff only Download (161kB) | Request a copy
	PDF (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Download (11kB)
	PDF (LAMPIRAN) LAMPIRAN.pdf Restricted to Repository staff only Download (6MB) | Request a copy
	PDF (PERNYATAAN PUBLIKASI ILMIAH) SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH.pdf Restricted to Repository staff only Download (475kB) | Request a copy

Abstract

This study aimed to examine the effect of professionalism in five dimensions: dedication to the profession, social responsibility, independence, confidence in the profession and relationships with colleagues on the level of materiality considerations in the examination of financial statements. This study used convenience sampling method is sampling techniques freely. The number of samples collected as many as 35 pieces of 4 public accounting firm in Yogyakarta and 3 public accounting firm in Semarang. The data collected was analyzed using test data quality and classical assumption. Testing the hypothesis in this study using multiple linear regression analysis with t-test, f and the coefficient of determination. The results of this study evidenced by thitung> ttable namely dedication (3,353>2,045), social obligations (2,170>2,045), independence (-3.599>-2,045), confidence in the profession (2,190>2,045), relationship with colleagues (2.302>2045) with a significance value of 0.05. So all the variables studied had an influence on the level of materiality considerations in the examination of financial statements. Keywords: Dedication to the Profession, Social Responsibility, Independence, Confidence In the Profession, Relationships with colleagues

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Pengabdian pada Profesi, Kewajiban Sosial, Kemandirian, Keyakinan Pada Profesi, Hubungan dengan Rekan Seprofesi
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIKY SEFTIAN KUSUMADIKA
Date Deposited:	22 Jun 2016 03:10
Last Modified:	22 Jun 2016 03:10
URI:	http://eprints.ums.ac.id/id/eprint/44168

Actions (login required)

View Item