Pengaruh Tekanan Waktu, Situasi Audit, Etika Profesi dan Independensi Auditor terhadap Pertimbangan Tingkat Materialitas (Studi Empiris Pada Auditor di KAP Surakarta dan Yogyakarta)

Wicaksono, Andrian Titus and , Shinta Permata Sari, S.E., M.M. (2018) Pengaruh Tekanan Waktu, Situasi Audit, Etika Profesi dan Independensi Auditor terhadap Pertimbangan Tingkat Materialitas (Studi Empiris Pada Auditor di KAP Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadyah Surakarta.

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Abstract

The process of making financial statements is inseparable from material and non-material misstatements, both due to fraud and human error. Materiality is the amount of value omitted or an accounting misstatement that can affect the decisions of users of financial statements. Consideration of materiality level is important because it influences the auditor's opinion on the audit report. This study aims to determine the effect of time pressure, audit situation, professional ethics, and independence on consideration of materiality levels. This study used 16 KAP as a sample, using the convenience sampling method. The research data used is primary data. The results of the study indicate that time pressure, audit situation and auditor independence influence the consideration of materiality level. Whereas auditor professional ethics has no effect on consideration of materiality levels. Keywords: consideration of materiality level, Time Pressure, Audit Situation, Professional Ethics, Independence

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: consideration of materiality level, Time Pressure, Audit Situation, Professional Ethics, Independence
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ANDRIAN TITUS WICAKSONO
Date Deposited: 15 Nov 2018 01:49
Last Modified: 15 Nov 2018 01:49
URI: http://eprints.ums.ac.id/id/eprint/69119

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