PENGARUH PROFESIONALISME, PENGALAMAN DAN ETIKA PROFESI AUDITOR TERHADAP PENENTUAN TINGKAT MATERIALITAS
(Auditor Eksternal dan Internal di daerah Jakarta dan Tangerang Selatan)
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Institusion
Universitas Pembangunan Jaya Tangerang
Author
Risha, Trisantya Damayanti
Subject
HF Commerce
Datestamp
2020-10-15 05:20:31
Abstract :
Nowadays, the need of professional skills on independent public accountant is grow widely, public accountant profession is expected posses adequate competency to maintain their client and other financial report users trust.On performing general audit, auditor can?t give absolute guarantee to their client or other financial report users that audited financial report is free from material misstatement. This study to exime the influence of professionalism, experienced, and profession ethics to materiality level (External Auditors and Internal Auditors in Jakarta and Tangerang Selatan). This study used purposive sampling method, and the sampling of this research are 32 auditor from 5 firms. The data were collected through questions survey methods. The analysis thecnique are multilaple regression. From the analyst there found partially professionalism, experience and professional ethics significant influence on consideration of materiality levels. Keywords: Professionalsm, , experienced, profession ethics, materiality levels
Nowadays, the need of professional skills on independent public accountant is grow widely, public accountant profession is expected posses adequate competency to maintain their client and other financial report users trust.On performing general audit, auditor can?t give absolute guarantee to their client or other financial report users that audited financial report is free from material misstatement. This study to exime the influence of professionalism, experienced, and profession ethics to materiality level (External Auditors and Internal Auditors in Jakarta and Tangerang Selatan). This study used purposive sampling method, and the sampling of this research are 32 auditor from 5 firms. The data were collected through questions survey methods. The analysis thecnique are multilaple regression. From the analyst there found partially professionalism, experience and professional ethics significant influence on consideration of materiality levels. Keywords: Professionalsm, , experienced, profession ethics, materiality levels
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