CD Skripsi

Pengaruh Profesionalisme, Etika Profesi, Pengalaman, Independensi Dan Skeptisme Terhadap Pertimbangan Tingkat Materialitas Audit Atas Laporan Keuangan (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang, Batam Dan Jambi)

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This research are to analyze professionalism, profession ethics, experienced, independency and auditor skepticism that can affect the materiality level consideration of financial statement audit.
The population was all the independent auditor who worked at the KAP in the city of Pekanbaru, Padang, Batam and Jambi. While the sample of this research in the KAP auditors who work more than one year in Pekanbaru, Padang, Batam and Jambi with 63 sample auditors. Methods of data collection in this study is a survey method with a questionnaire instrument. Method of data analysis used to test the quality of the data that include validity, reliability testing, and hypothesis testing is the analysis of the multiple linear regression using software SmartPLS Version2 M3. From the results of the data quality test which consists of test validity and reliability tests indicate that all variables can be said to be valid and reliable so as to further the items on each of these variables worthy concept is used as a measuring tool.
Hypothesis testing using partial least square test showed that the variables professionalism, independency and auditor skepticism significantly influence the materiality level consideration of financial statement audit. While the variable profession ethics and experienced does not directly affect the materiality level consideration of financial statement audit. Value of R-Square indicates that the variables jointly professionalism, profession ethics, experienced, independency and auditor skepticism contribute to the dependent variable (materiality level consideration) of 70.1%, while the remaining 29.9% is explained by other variables outside the research model.
Keyword : materiality level consideration, professionalism, profession ethics, experienced, independency and auditor skepticism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 114 (0004)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2014

Deskripsi Fisik

xiv, 95 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 114 (0004)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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