PENGARUH PENGALAMAN, PROFESIONALISME, ETIKA PROFESI DAN INDEPENDENSI TERHADAP PENENTUAN TINGKAT MATERIALITAS (Studi Kasus pada Auditor Di kantor Akuntan Publik Di Jakarta Selatan)

RAHMAWITA, MUTIA (2018) PENGARUH PENGALAMAN, PROFESIONALISME, ETIKA PROFESI DAN INDEPENDENSI TERHADAP PENENTUAN TINGKAT MATERIALITAS (Studi Kasus pada Auditor Di kantor Akuntan Publik Di Jakarta Selatan). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to analyze the influence of Experience, Professionalism, Professional Ethics, and Independence on the Determination of the Level of Inner Materiality. This research was conducted at the Public Accountant Office in South Jakarta The sample determination method used is random sampling. The sample in this study amounted to 9 KAP registered in the Directory of KAP & AP 2018. The questionnaire distributed was 105 but only 82 could be used. The data was analyzed by multiple regression methods and processed with the SPSS version 21 program. The results showed that experience and professionalism had no effect on the level of materiality while professional ethics and independence had an influence on the level of materiality Keywords: Experience, Professionalism, Professional Ethics, Independence, Level of Materiality Penelitian ini bertujuan untuk menganalisis pengaruh Pengalaman, Profesionalisme, Etika Profesi, dan Independensi Terhadap Penentuan Tingkat Materialitas Penelitian ini dilakukan pada Kantor Akuntan Publik di Jakarta Selatan Metode penentuan sampel yang digunakan adalah random sampling. Sampel pada penelitian ini berjumlah 9 KAP yang terdaftar di Directory KAP & AP 2018. Kuesioner yang disebar berjumlah 105 tetapi hanya 82 yang bisa digunakan. Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa pengaaman dan profesionalisme tidak berpengaruh terhadap tingkat materialitas sedangkan etika profesi dan independensi memiliki pengaruh terhadap tingkat materialitas Kata kunci: Pengalaman, Profesionalisme, Etika Profesi, Independensi, Tingkat Materialitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 421
NIM/NIDN Creators: 43214010227
Uncontrolled Keywords: Pengalaman, Profesionalisme, Etika Profesi, Independensi, Tingkat Materialitas
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 03 Dec 2018 03:43
Last Modified: 07 Jan 2019 06:12
URI: http://repository.mercubuana.ac.id/id/eprint/45821

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