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All Journal Optimum : Jurnal Ekonomi dan Pembangunan
Aulia, Hilda Rizki
Universitas Islam Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AUDITOR DAN TINGKAT MATERIALITAS Aulia, Hilda Rizki; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.245 KB) | DOI: 10.12928/optimum.v5i2.7882

Abstract

One of the phases of audit to auditor is determining the level of materiality.It is very important and must be done by auditors since the level of materiality hastight relationship both the level of risk and the obtaining of evidence. There are somefactors may infl uence in determining of the materiality level. This research will test theinfl uence of professionalism, experiences and the knowledge of auditor to detech fraudin determining of materiality level. Auditors work at accounting fi rm in Yogyakartaand Solo are the subjects and respondents of this research. Hypothesis testing is usingmultiple regression with SPSS for windows version 16.0 as a tool. The result provesthat the determining of materiality level by auditor is signifi cantly infl uenced byprofessionalism, experiences and the knowledge of auditor to detect fraud
Co-Authors Sigit Handoyo, Sigit