PANAL, SEPTI DIANI ANTERA (2019) PENGARUH INDEPENDENSI, PENGETAHUAN DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study was to determine the effect of independence, knowledge, and professionalethics on the level of materiality. The data used in this study are primary data in the form of a questionnaire filled in by auditors at Public Accountants in South Jakarta and West Jakarta. The sample in this study were 70 respondents. Sampling uses a nonprobability sampling method that is Convenience Sampling and uses multiple linear regression analysis using SPSS 20. The results of the study obtained that independence did not have a significant effect on the level of materiality, knowledge had a significant effect on the level of materiality and professional ethics had a significant effect on the level of materiality. Key Words: independence, knowledge, professional ethics, and level of Materiality. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, pengetahuan,dan etika profesi terhadap tingkat materialitas. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di Jakarta Selatan dan Jakarta Barat. Sampel pada penelitian ini adalah sebanyak 70 responden. Pengambilan sampel menggunakan metode non probability sampling yaitu Convenience Sampling dan menggunakan metode analisis regresi linear berganda dengan menggunakan SPSS 20. Hasil penelitian yang diperoleh bahwa independensi tidak berpengaruh signifikan terhadap tingkat materialitas, pengetahuan berpengaruh signifikan terhadap tingkat materialitas dan etikaprofesi berpengaruh signifikan terhadap tingkat materialitas. Kata Kunci: Independensi, Pengetahuan, Etika Profesi dan Tingkat Materialitas
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