PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS OLEH AUDITOR PADA KAP DI SURABAYA

. DESIANA

Abstract


Auditoffinancialstatementsisnecessaryforthecompanytoserveasthebasisfordecisionmaking.Thefinancialstatementscanbereliabelandrelevantinformationinmakingdecisions,havingbeenauditedbyexternalauditors.Inthiscasetheauditorsdutytodeterminethematerialityleveljudgementclientsfinancialstatements.Judgementofabadauditcanleadtotheriskafauditindeterminationofmaterialityleveljudgement.Materialityleveljudgementofauditorscanbeinfluencedbyprofessionalism,knowledgeforerrors,andprofessionalethics.Theaimofthisstudywastoexaminetheeffectofprofessionalism,knowledgeforerrors,andprofessionalethicsonmaterialityleveljudgementintheauditingprocessoffinancialstatement.Thestudydesignisquantitativewiththehypothesis.Datawereobtainedbysurveyquestionaires,whichwerecompletedbyaccountantswhoworkatRegisteredPublicAccountantsinSurabayastartedfromsenioruptopartnerleelandobtainedasmanyas48respondentsfrom19KAP.Samplingtechniquesusingconveniencesampling.Datawereanalyzedusingmultipleregressionanalysis.Theresultofthisstudyshowedthatprofessionalism,andknowledgeforerrorshavesignificantinfluencetomaterialityleveljudgement,whiletheprofessionalethicsnotinfluencetomaterialityleveljudgement.

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