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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal MEBIS (Manajemen dan Bisnis) Tangible Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Behavioral Accounting Journal Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Ekonomics, Finance, and Management Studies
Hero Priono
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Neuroscience Social Sciences Other

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Journal : Journal of Ekonomics, Finance, and Management Studies

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Pengaruh Kompetensi, Pengalaman dan Etika Profesi Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan: Studi Kasus pada KAP di Surabaya Warda Verda Verina; Hero Priono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2733

Abstract

This research aims to examine and analyze the influence of auditors' competence, experience and professional ethics on the level of materiality in auditing financial reports at Public Accounting Firms in Surabaya. This research uses quantitative research with multiple linear regression techniques. The population in this study was all auditors at the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, totaling 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out the questionnaire. Based on the research results, it shows that the competence and professional ethics of auditors partially have a significant effect on the level of materiality, while experience has no effect on the level of materiality. And the competency, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality.
Co-Authors Alief Faza Anugerah Alifia Dina Rifai Amadea Devota Arin Yuni Pusporini Astrini Aning Widoretno Aulia Rahma Az zahra Baso R Cindy Yudhita Pramita Sari Davin Windiarta Dipta Wira Hanggara Diva Aulia Hanif Dwi Suhartini Eny Suprapti Galuh Tiaramurti Indrawati Yuhertiana Leo Rizki Mubarak Moh Rifki Alfiansyah Muhamad Risa Farhan Muhammad Rafi Faisal Natasya Ramadhanty Harjono Niken Ayu Sastie Revi Ardiana Putri Rindy Maylita Hapsari Ririt Ariani Riza Ahmadina Qawiyyu Rosalia Widiyanti Soeparlan Pranoto Tamadoy Thamrin Tituk Diah Widayantie Valentina Putri Fauzi Warda Verda Verina Yulianita Rochmana Pratiwi Yunita Haripuspita Amir