PENGARUH INDEPENDENSI, PENGETAHUAN DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS

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

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1032
NIM/NIDN Creators: 43216110046
Uncontrolled Keywords: Independensi, Pengetahuan, Etika Profesi dan Tingkat Materialitas
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral
100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 170.1-170.9 Standard Subdivisions of Philosopy and Theory of Ethics/Subdivisi Standar Dari Filsafat dan Teori Etika > 170.1 Philosopy and Theory of Ethics/Filsafat dan Teori Etika
100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 170.1-170.9 Standard Subdivisions of Philosopy and Theory of Ethics/Subdivisi Standar Dari Filsafat dan Teori Etika > 170.4 Special Topics/Topik Khusus
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 11 Sep 2023 04:19
Last Modified: 11 Sep 2023 04:19
URI: http://repository.mercubuana.ac.id/id/eprint/80658

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