CD Skripsi

Pengaruh Independensi, Akuntabilitas, Keahlian Audit Dan Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan

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ABSTRACT This study aims to determine (1) the effect of independence on the consideration of the level of materiality in the examination of financial statements, (2) the effect of accountability on the consideration of the level of materiality in the examination of financial statements, (3) the effect of audit expertise on the consideration of the level of materiality in the examination of financial statements, and ( 4) the influence of professionalism on the consideration of the level of materiality in the examination of financial statements. This research was conducted at the Pekanbaru accounting office. The population in this study were all auditors who worked at KAP (Public Accounting Firm) in Pekanbaru as many as 8 KAP. The sampling method in this research is census. The data analysis method used in this research is multiple linear regression analysis using product and service solution (SPSS) software. The results of the study show that: 1) Independence has a significant effect on materiality level considerations having t count of (5.071) > t table (2.02809), 2) task audit expertise has a significant effect on materiality level having t count of (2.566) > t table (2.02809 ), 3) audit expertise has a significant effect on the level of materiality having a calculated t of (2.117) > t table (2.02809), 4) auditor professionalism has an effect on the level of materiality having a t count of (3.239) > t table (2.02809). Keywords: Independence, Accountability, Expertise, Professionalism on the consideration of the level of materiality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602112146

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602112146

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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