NUGROHO, HERU PRASETYO (2018) PENGARUH PENGALAMAN AUDITOR, SIKAP KECERMATAN DAN KEHATI-HATIAN PROFESIONAL, SERTA INDEPEDENSI TERHADAP PENENTUAN TINGKAT MATERIALITAS DAN TEMUAN AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Wilayah DKI Jakarta). S2 thesis, Universitas Mercu Buana.
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Abstract
The objective of the study were to determine the effect of the auditor's experience, professional attitude and due professional care, and independence in determining the materiality level and audit findings. This research is a quantitative study with auditors in the DKI Jakarta area as respondents. SPSS 24 is used as a tool to analyze data. Survey method with collecting questioner was used in constructing the data. The survey was conducted during October 2018. The survey was conducted on PPL carried out by IAPI. The results showed that the Auditor's Experience had a positive but not significant effect in determining the Materiality Level and Auditor's Findings, Professional Attitude and Due Profesional care was negative and not significant in determining the Materiality Level and Auditor Findings, Independent had a significant and positive effect on the level of materiality and independence has positive and insignificant effect on Auditor Findings. KEYWORD: Auditor Experience, professional attitude and due professional care, Independent, Materiality Level, Audit Findings. Penelitian ini bertujuan untuk mengetahui pengaruh dari pengalaman auditor, Sikap Kecermatan dan Kehati – Hatian Profesional, serta Indepedensi terhadap penentuan Tingkat Materialitas dan Temuan Audit. Penelitian ini merupakan penelitian kuantitatif dengan auditor yang berada di wilayah DKI Jakarta sebagai responden.SPSS 24 digunakan sebagai alat untuk menganalisis data. Data penelitian yang digunakan berasal dari kuesioner yang dikumpulkan dengan menggunakan metode survei. Survei dilaksanakan selama bulan oktober 2018. Survei dilaksanakan pada PPL yang dilaksanakan oleh IAPI. Hasil Penelitian menunjukkan bahwa Pengalaman Auditor berpengaruh positif akan tetapi tidak signifikan dalam menentukan Tingkat Materialitas dan Temuan Auditor, Sikap Kecermatan dan Kehati – Hatian Profesional berpengaruh negatif dan tidak signifikan dalam menentukan Tingkat Materialitas dan Temuan Auditor, Indepedensi berpengaruh positif dan signifikan terhadap tingkat materialitas dan Indepedensi berpengaruh positif dan tidak signifikan terhadap Temuan Auditor. Kata Kunci : Pengalaman Auditor, Sikap Kecermatan dan Kehati – Hatian Profesional, Indepedensi,Tingkat Materialitas, Temuan Audit.
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