HERDIKA, MUHAMAD ALFAN (2023) PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (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 obtain empirical evidence regarding the effect of Auditor Professionalism, Professional Ethics, Auditor Experience and Auditor Independence on Materiality Level Considerations. The population in this study are auditors who work at the Public Accounting Firm (KAP) located in the West Jakarta area. This study used purposive sampling technique and obtained 36 KAPs located in West Jakarta as a sample. The analytical method used is multiple linear regression analysis through the SPSS version 25 program. Keywords :Profesionalism, Professional Ethics, Experience, Independence, and Materiality Level Considerations Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Profesionalisme Auditor, Etika Profesi, Pengalaman Auditor dan Independensi Auditor terhadap Pertimbangan Tingkat Materialitas. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Barat. Penelitian ini menggunakan teknik purposive sampling dan diperoleh 36 KAP yang berada di wilayah Jakarta Barat sebagai sample. Metode analisis yang digunakan adalah analisis regresi linier berganda melalui program SPSS versi 25. Kata Kunci : Profesionalisme, Etika Profesi, Pengalaman, Independensi dan Pertimbangan Tingkat Materialitas
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 122 |
| NIM/NIDN Creators: | 43219010104 |
| Uncontrolled Keywords: | Profesionalisme, Etika Profesi, Pengalaman, Independensi dan Pertimbangan 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 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 21 Sep 2023 04:43 |
| Last Modified: | 21 Sep 2023 04:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81278 |
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