SETYANINGRUM, AMITA (2025) PENGARUH KELALAIAN AUDITOR DAN KARAKTERISTIK PRIBADI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 COVER.pdf Download (448kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (93kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (215kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (184kB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (391kB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (97kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (173kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (667kB) |
Abstract
The purpose of this study is to determine the effect of auditor negligence and auditor personal characteristics on materiality considerations. The background of this study is based on the importance of the auditor's role in maintaining the quality of financial statements through appropriate materiality considerations, as well as the phenomenon of audit cases influenced by factors of negligence and auditor personal aspects. The population in this study were auditors working in Public Accounting Firms (KAP) located in West Jakarta. Based on information obtained from the Indonesian Public Accountants Institute (2025), there were 38 KAP’s located in West Jakarta. Data collection was carried out by distributing questionnaires electronically and visiting KAP’s in the West Jakarta area directly, resulting in a total research population of 22 KAP’s willing to receive the questionnaire. The sampling technique used in this study was purposive sampling. The analysis method used in this study was structural equation modeling (SEM) using the SmartPLS 4.1.1.2 analysis tool. This study confirms that both auditor negligence and auditor personal characteristics play an important role in forming more accurate materiality considerations. Keywords: Auditor Negligence. Auditor Personal Characteristics, Materiality Considerations Tujuan penelitian ini adalah untuk mengetahui pengaruh Kelalaian Auditor dan Karakteristik Pribadi Auditor terhadap Pertimbangan Materialitas. Latar belakan penelitian didasarkan pada pentingnya peran auditor dalam menjaga kualitas laporan keuangan melalui pertimbangan materialitas yang tepat, serta adanya fenomena kasus audit yang dipengaruhi oleh faktor kelalaian maupun aspek personal auditor. Populasi dalam penelitian adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Barat berdasarkan informasi yang diperoleh dari Institusi Akuntan Publik Indonesia (2025) terdapat 38 KAP yang berada di wilayah Jakarta Barat. Pengambilan data dilakukan dengan menyebarkan kuesioner secara elektronik dan mendatangi secara langsung ke KAP di wilayah Jakarta Barat dan mendapatkan total populasi penelitian sebanyak 22 KAP yang bersedia menerima kuesioner. Teknik sampling yang digunakan pada penelitian ini yaitu purposive sampling. Metode analis yang digunakan dalam penelitian ini menggunakan structural equation modelling (SEM) dengan menggunakan alat analisis SmartPLS 4.1.1.2. Penelitian ini menegaskan bahwa baik kelalaian auditor maupun karakteristik pribadi auditor berperan penting dalam membentuk pertimbangan materialitas yang lebih akurat. Kata Kunci: Kelalaian Auditor. Karakteristik Pribadi Auditor, Pertimbangan Materialitas
Actions (login required)
 |
View Item |
