Saad, Bani PENGARUH INDEPENDENSI, PENGETAHUAN AUDITOR, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS. Jurnal ilmu dan budaya Vol 44 no 1.
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Abstract
This study aims to find empirical evidence regarding the influence of independence, auditors knowledge and professional ethics on considerations of the level of materiality. This research was conducted on auditors working at a Public Accounting Firm (KAP) located in the South Jakarta area. The data collection method is carried out by submitting a research questionnaire contained in the google form link and hardcopy. The sample of this study was 130 auditors using the purposive sampling method. This research method uses descriptive statistical analysis and multiple linear regression. The results of this study with a significance level of 5% show that the independence of auditors does not affect the level of materiality consideration, auditor knowledge affects the level of materiality considerations and auditor professional ethics affects the consideration of materiality levels.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mr. Bani Saad |
| Date Deposited: | 17 Jan 2024 02:38 |
| Last Modified: | 17 Jan 2024 02:38 |
| URI: | http://repository.ibs.ac.id/id/eprint/7311 |
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