Pengaruh Independensi Dan Keahlian Auditor Terhadap Penentuan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan

Nila Sari, Pratiwi (2016) Pengaruh Independensi Dan Keahlian Auditor Terhadap Penentuan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan. Jurnal Karya Ilmiah, 16 (2). pp. 130-151. ISSN 1410-9794

[img]
Preview
Text
NilaSari-Pengaruh Independensi Dan Keahlian Auditor Terhadap Penentuan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan-repo.pdf

Download (348kB) | Preview

Abstract

This research is aimed at measuring the causal effect of a variable to determine the level of materiality. Types of data used are primary data, data collection techniques by distributing questionnaires. The sampling technique used is the Judgement Sampling. The population in this study is the auditor who worked on the public accounting firm in the areas of Jakarta and the study sample numbered 50 people. Data analysis techniques used in this study are biased test questionnaires, tests of data quality, classic assumption test, and test hypotheses. Data from the dissemination of questionnaires processed using Excel and SPSS programs. Correlation test results (positive) 0.693 means that closeness is a strong correlation with independent variables determining the level of materiality and significant 0.000 <0.05 by partial expertise to determine the materiality level. Conclusions from this research that the factor of independence, auditor expertise factors simultaneously affect the determination of materiality level. Limitation of this study is the independent variable under study is limited to the independence and expertise of auditors, even though factors that influence in determining the materiality level may also be the experience, education level, years of service, the procedures used, work environment, and number of samples used for only 50 people or respondent who is not yet able to represent the total study population of auditors working in public accounting firm in Jakarta.

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi
Divisions: Jurnal Karya Ilmiah
Depositing User: Rakhmat Purnomo Purnomo
Date Deposited: 23 May 2018 04:34
Last Modified: 29 Aug 2018 01:42
URI: http://repository.ubharajaya.ac.id/id/eprint/739

Actions (login required)

View Item View Item