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All Journal Contemporary Journal on Business and Accounting
Muhammad Fadly Putra Utama
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR Sufiati Sufiati; Muhammad Fadly Putra Utama
Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.654 KB) | DOI: 10.58792/cjba.v1i1.6

Abstract

Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City. Design/methodology/approach – Multiple regression techniques. Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels. Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City. Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level Paper Type Research Result
Co-Authors Sufiati Sufiati