PENGARUH PROFESIONALISME AUDITOR, KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Barat)

ARDI, MUHAMMAD FIQRI (2022) PENGARUH PROFESIONALISME AUDITOR, KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of auditor professionalism, auditor competence, auditor independence, and auditor experience on the level of materiality in auditing financial statements. The population of this research is the auditors who work in public accounting firms in West Jakarta. The sample in this study was 104 respondents. Sampling using purposive sampling method using Convenience Sampling and data analysis using multiple linear regression using SPSS version 21. The results showed that the variables of auditor competence, and auditor experience did not affect the level of materiality, while variables of auditor professionalism and auditor independence affected the level of materiality. Keyword : auditor professionalism, auditor competence, auditor independence, auditor experience, level of materiality Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor, kompetensi auditor, independensi auditor, dan pengalaman auditor terhadap tingkat materialitas dalam audit laporan keuangan. Populasi penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di wilayah jakarta barat. Sampel pada penelitian ini sebanyak 104 responden. Pengambilan sampel menggunakan metode purposive sampling dengan cara Convinience Sampling dan analisis data menggunakan regresi linier berganda menggunakan SPSS versi 21. Hasil penelitian menunjukkan variabel kompetensi auditor, dan pengalaman auditor tidak berpengaruh terhadap tingkat materialitas, sedangkan variabel profesionalisme auditor dan independensi auditor berpengaruh terhadap tingkat materialitas. Kata kunci : Profesionalisme Auditor, Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor, Tingkat Materialitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 012
NIM/NIDN Creators: 43216010216
Uncontrolled Keywords: Profesionalisme Auditor, Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor, 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
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Jun 2022 03:25
Last Modified: 10 Jun 2022 03:25
URI: http://repository.mercubuana.ac.id/id/eprint/63079

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